Practical 

Cost  Keeping 

FOR 

Contractors 


A   Book   Giving   a   System   of   Accurate    Cost 

Keeping   and   the   Methods   Used   for 

Adapting  It  to  All  Classes  of 

Construction  Work. 


BY 
FRANK  R.   WALKER 

AUTHOR  W 
"THE   BUILDING  ESTIMATOR'S   REFERENCE   BOOK." 


Illustrated. 


FRANK  R.  WALKER 

30  North  Michigan  Avenue 

:  CHICAGO 

191o 


COPYRIGHT,  1916 

BY 
FRANK  R.  WALKER 


13-7 


PREFACE 

In  Present  day  competition  among  contract- 
ors of  all  classes  of  construction  work,  it  is  vitally 
important  that  the  contractor,  to  be  successful, 
should  keep  costs  on  the  different  branches  of 
work  performed  by  him.  Costs  stated  in  dollars 
and  cents  are  not  truly  costs,  for  the  reason  that 
a  cost  in  money  in  one  locality  may  be  absolutely 
worthless  in  another  where  wages  are  different. 

Costs  in  order  to  be  of  value  to  the  contractor 
and  estimator  in  preparing  future  estimates 
should  be  stated  in  the  quantity  of  each  class  of 
work  a  man  will  perform  per  hour  or  per  day. 

It  is  the  purpose  of  this  book  to  impart  to 
contractors,  timekeepers,  superintendents,  and 
foremen,  the  essentials  of  accurate  cost  keeping, 
and  give  the  methods  to  be  employed  by  which 
the  maximum  results  may  be  obtained  with  a 
minimum  amount  of  labor.  For  this  reason,  all 
the  different  kinds  of  forms  and  blanks  that 
may  be  required  on  any  job  or  in  the  contractor's 
office  are  illustrated  and  described. 

In  each  instance  the  origin  and  all  steps  neces- 
sary to  gather  and  compile  the  data  from  check- 

iii. 


343306 


iv.  PREFACE 

ing  the  time  on  the  job,  subdividing  the  differ- 
ent classes  of  labor,  and  arriving  at  a  basis  for 
satisfactory  units,  are  fully  explained,  so  that 
the  costs  may  be  thoroughly  reliable  and  depend- 
able. 

The  author  has  kept  time  on  a  great  many 
jobs  and  has  had  much  experience  in  collecting 
and  compiling  cost  data  on  different  classes  of 
construction  work.  The  various  illustrations 
and  methods  as  described  in  this  book  are  the 
perfected  forms  of  several  systems  which  were 
originated  and  worked  out  in  actual  work,  mak- 
ing them  results  of  actual  practice  and  not  the 
results  of  theory. 

This  book  should  be  of  especial  interest  to  the 
bookkeeper  or  timekeeper  who  is  just  starting 
his  career  in  the  building  or  construction  busi- 
ness ;  for  the  reason  that  if  he  has  no  knowledge 
of  cost  keeping,  it  will  be  necessary  for  him  to 
have  a  certain  amount  of  actual  experience  be- 
fore he  will  be  impressed  with  the  importance 
of  accurate  cost  keeping  and  the  methods  to  be 
used  in  compiling  same.  A  careful  study  of 
this  book  will  give  him  a  thorough  understand- 
ing of  the  proper  methods  to  pursue. 

Illustrations  and  descriptions  are  also  given 
on  various  forms  in  general  use  among  contract- 


PREFACE  v. 

ors,  such  as  Estimate  Sheets,  Estimate  Summary 
Sheets,  Daily  Construction  and  Material  Re- 
ports, Labor  Cost  Eecords,  Material  Cost  Rec- 
ords, and  other  forms  which  have  been  found 
satisfactory  for  use  by  contractors. 

That  this  book  will  prove  of  much  benefit  to 
contractors  and  the  construction  business  in 
general,  is  the  wish  of  the  author. 

FRANK  R.  WALKER. 

Chicago,  June  1,  1916. 


CONTENTS 

Page 
CHAPTER  I 

ESSENTIALS    OF    COST    KEEPING 7 

COST     SCHEDULE      > 

General    Conditions    } 

Unloading    Materials    from    Cars 12 

Wrecking,    Shoring    and    Excavating 1 

Foundations  of  Concrete,   Stone,   Rubble  or  Brick i» 

Water    and   Damp   Proofing    J 

Cement  and  Composition  Floors,  Base  and  Walks 1 

Brick     Masonry     \ 

Cut     Stone     Work I 

Granite  Work   2 

Architectural  Terra  Cotta  20 

Reinforced   Concrete   Construction    jJJJ 

Hollow  Tile  Fireprooflng  2 

Rough  Carpentry   *•» 

Mill  Work  and  Interior  Finish 2 

Wood  and  Metal  Lathing 3 

Plain    and    Ornamental    Plastering 3 

Sheet  Metal  Work,   Cornices,  Fire  Proof  Doors  and  Windows 38 

Roofing,  Composition,  Felt,  Tile,  etc 40 

Interior  Marble,    Slate   and   Scagliola 42 

Tile  and  Mosaic  Work,  Terrazzo,   etc 44 

Glass   and   Glazing 48 

Painting,    Varnishing   and   Decorating 4 

Structural  and  Ornamental  Iron  and  Steel 52 

Plumbing   and   Gas   Fitting 53 

Steam,  Hot  Water  and  Furnace  Heating 54 

Electric   Wiring    55 

Extra  Work   56 

CHAPTER  II 

SHEETS  USED  IN  THE  TIME  AND  COST  KEEPING  SYSTEM 58 

TIME  AND  PAY  ROLL  SHEETS 58 

METHOD  USED  IN  KEEPING  TIME 60 

CHECK  SYSTEMS  USED  AND  IN  USE 64 

FOREMAN'S    REPORT    65 

LABOR  DISTRIBUTION  SHEETS    68 

HOW  TO  KEEP  COSTS 74 

CHAPTER  III 

GENERAL    CONDITIONS    76 

UNLOADING   MATERIALS   FROM   CARS 81 

CHAPTER  IV 

WRECKING,   SHORING  AND  EXCAVATING 87 

LABOR  COST  DRIVING   WOOD  AND   CONCRETE   PILES 92 

CHAPTER   V 

FOUNDATIONS  OF  CONCRETE,   STONE,  RUBBLE  OR  BRICK 94 

WATER  AND  DAMP  PROOFING 99 

CHAPTER  VI 

CEMENT  AND  COMPOSITION  FLOORS  AND  BASE 101 

CHAPTER   VII 

BRICK    MASONRY    107 

CUT  STONE,  GRANITE  AND  ARCHITECTURAL  TERRA  COTTA....  109 
CHAPTER  VIII 

REINFORCED    CONCRETE    CONSTRUCTION 114 

MIXING   AND    PLACING    CONCRETE 120 

REINFORCING    STEEL     . .  123 

CLAY  TILE  AND   METAL  DOMES 125 

CHAPTER  IX 

HOLLOW  TILE  FIREPROOFING    129 

CHAPTER  X 

ROUGH  CARPENTRY    134 

CHAPTER  XI 

MILL  WORK  AND   INTERIOR  FINISH 145 


CHAPTER  XII 
LATHING  AND   PLASTERING    . .  150 

CHAPTER  XIII 

SHEET    METAL    WORK,    CORNICES,    SKYLIGHTS.    METAL    CEIL- 
INGS.   FIRE  PROOF   DOORS   AND   WINDOWS...  .   164 

CHAPTER   XIV 
ROOFING— COMPOSITION,  FELT,  TILE  ASBESTOS,  SLATE,  ETC..  169 

CHAPTER  XV 
INTERIOR  MARBLE.  SLATE  AND  SCAGLIOLA. ...  ..175 

CHAPTER  XVI 

TILE  AND  MOSAIC  WORK,   TERRAZZO,   ETC 182 

CHAPTER  XVII 

GLASS   AND   GLAZING    ..194 

CHAPTER  XVIII 

PAINTING.    VARNISHING   AND    PAPER   HANGING...  ..   198 

CHAPTER  XIX 

STRUCTURAL  AND  ORNAMENTAL  IRON  AND  STEEL  WORK 207 

CHAPTER   XX 

PLUMBING  AND  GAS  FITTING    214 

CHAPTER  XXI 

STEAM.   HOT   WATER   AND   FURNACE   HEATING 219 

CHAPTER   XXII 

ELECTRICAL  WORK    . .   223 

CHAPTER  XXIII 

EXTRA  WORK  AND  CHANGES 228 

CHAPTER  XXIV 

ORDER    FOR    CHANGE    231 

CASH   STATEMENT    233 

LABOR   COST  RECORD   SHEETS 237 

CHAPTER  XXV 

KEEPING   COSTS   ON   MATERIALS    . .   240 

MATERIAL   COST    SCHEDULE    240 

General  Conditions,   Plant,   Charges,   Etc 240 

Wrecking,    Shoring   and   Excavating 241 

Foundations  of  Concrete,    Stone,   Rubble  or  Brick 242 

Water   and   Damp   Proofing 243 

Cement  Floors  and  Pavements 243 

Brick,  Stone,  Granite  and  Architectural  Terra  Cotta 244 

Reinforced    Concrete    Materials    245 

Rough    Carpentry     246 

Mill  Work  and  Interior  Finish   247 

Lathing    and    Plastering    Materials 247 

Sheet  Metal  Work.  Metal  Doors,   Windows,  Etc .248 

Roofing   Materials    248 

Marble    and    Scagliola    Work 248 

Glass    249 

Paint,  Varnish  and  Wall  Paper 249 

Structural    Steel   and    Ornamental   and   Miscellaneous    Iron,    Steel 

and   Brass    250 

Plumbing  and  Gas  Fitting 250 

Steam,   Hot  Water  or  Furnace  Heating 250 

Electric    Wiring     , .  251 

Extra  Work   .  251 

CHAPTER  XXVI 

MISCELLANEOUS    BLANKS    AND    FORMS    USED    BY    CON- 
TRACTORS       252-273 

Material    Cost   Record    Sheets 252 

Daily   Construction    Report    . .  254 

Daily  Material   Report    257 

Weekly    Progress    Report    259 

Form    for    Orders    262 

Estimate    Sheets     264 

Estimate    Summary    Sheets    266 

Request  for  Bid   Cards 269 

Copy  of  Freight  Bill   269 

Combination  Check  and  Voucher   271 


CHAPTER  I 

ESSENTIALS  OF  COST  KEEPING 

There  have  been  a  great  many  cost  systems 
devised  for  the  use  of  building  contractors  and 
others  engaged  in  the  construction  business. 
Some  of  them  have  been  very  good,  while  others 
proved  absolutely  worthless ;  but  in  almost  every 
case  they  have  involved  a  vast  amount  of  labor, 
either  on  the  job  or  in  the  office;  and  the  aver- 
age building  contractor  has  not  been  able  to 
bear  this  expense. 

Every  contractor,  no  matter  whether  he  em- 
ploys only  one  man,  should  keep  costs  on  his 
work ;  as  it  is  only  by  checking  the  quantities  of 
the  different  classes  of  work  a  mechanic  will  per- 
form per  day  and  the  average  for  the  job  that 
a  safe  basis  may  be  arrived  at  for  preparing 
future  estimates.  There  is  always  a  certain 
amount  of  lost  motion  or  lost  labor  in  any  piece 
of  work,  consequently  it  is  not  safe  to  watch  a 
man  for  one  day  and  base  your  assumptions  on 
that  performance.  For  example;  a  stone  setter 
may  set  200  cubic  feet  of  stone  in  one  day  at  a 

7 


PRACTICAL    CQ8T   KEEPING 

cost  of  only  10  or  12  cents  per  cubic  foot,  but 
perhaps  before  he  could  start  setting  any  stone 
it  was  necessary  to  spend  another  10  or  12  cents 
per  foot  to  set  derricks,  sort,  and  place  stone, 
etc.,  therefore,  in  all  instances  averages  should 
be  taken  and  any  unusual  conditions  carefully 
noted. 

Some  contractors  make  no  attempt  to  keep 
costs  on  the  different  classes  of  work,  but  figure 
the  same  price  on  every  job;  and  after  the  work 
has  been  completed  discover  a  loss  and  are  not 
able  to  tell  just  where  the  money  was  lost.  The 
result  is  that  they  keep  on  figuring  one  class  of 
work  too  high  and  another  too  low  until  they 
receive  a  large  job  of  a  difficult  class  of  work, 
figuring  considerably  below  what  it  is  worth,  and 
they  not  only  lose  everything  they  have,  but 
are  placed  in  debt  for  the  balance  of  their  life. 
If  you  wish  to  be  a  successful  contractor,  it  is 
absolutely  essential  that  you  know  what  your 
work  costs  you  in  units  of  measure. 

Any  Cost  System  to  be  valuable  must  be  sim- 
ple and  accurate;  furnishing  the  desired  infor- 
mation with  the  least  amount  of  "red  tape,"  so 
as  to  be  readily  understood  by  the  time-keeper 
or  foremen  on  the  job;  or,  if  necessary,  by  the 
book-keeper  in  the  office,  when  kept  by  him.  No 


COST   SCHEDULE  9 

matter  what  system  is  used,  unless  the  distribu- 
tion of  labor  is  accurate,  the  costs  are  absolutely 
worthless. 

The  author  has  been  connected  with  many  con- 
tractors in  different  parts  of  the  country;  and 
has  made  a  study  of  cost-keeping  on  construc- 
tion work,  the  systems  employed  by  the  various 
contractors,  and  the  amount  of  labor  involved 
in  obtaining  and  tabulating  the  data.  The  sys- 
tem described  in  the  following  pages  has  been 
found  to  be  absolutely  reliable,  very  simple  to 
keep ;  and  gives  the  contractor  more  valuable  and 
definite  information  than  any  other  system  in 
use  by  contractors. 

COST  SCHEDULE 

In  order  to  keep  costs  intelligently,  it  is  neces- 
sary that  a  specific  system  or  schedule  be  given 
wherein  the  different  branches  of  work  entering 
into  the  construction  of  any  building  be  listed; 
so  that  when  a  certain  item  is  encountered  on 
the  job  the  foreman  or  time-keeper  will  be 
familiar  with  it  and  the  methods  by  which  the 
costs  should  be  tabulated,  in  order  to  procure 
reliable  data  for  use  in  the  contractor's  office. 

The  system  may  be  as  elaborate  in  detail  as 
the  contractor  desires,  or  as  simple  as  he  sees 
fit  to  make  it ;  but  in  order  to  get  the  very  best 


10        PRACTICAL    COST   KEEPING 

results,  too  many  classes  of  work  should  not  be 
kept  together.  The  costs  as  obtained  may  be  re- 
duced to  the  cost  per  unit  of  measure  in  dollars 
and  cents,  or  they  may  be  further  reduced  to 
the  lowest  terms  in  hours,  and  the  quantities 
given  in  so  many  hours  per  unit  of  measure. 
This  is  by  far  the  most  satisfactory  method  to 
use. 

The  method  of  cost  keeping  as  shown  on  the 
following  pages  was  developed  on  the  above 
basis  and  in  it  the  reader  will  find  that  the  same 
includes  all  the  essential  points  of  accurate  cost 
keeping.  The  reader  will  also  find  that  instead 
of  dividing  the  costs  on  a  specific  branch  of 
work  into  all  its  subdivisions  as  given  in  the  cost 
schedule,  the  costs  may  be  kept  under  the  Gen- 
eral heading ;  for  example,  instead  of  dividing  the 
Masonry  costs  into  nine  subdivisions  as  given 
in  the  cost  schedule,  "FP-1",  the  symbol 
"FP-1"  may  be  used  to  include  all  classes  of 
masonry  work  as  listed  under  Masonry  in  the  cost 
schedule.  This  is  not  an  altogether  satisfactory 
method  to  use,  particularly  if  it  is  desired  to  re- 
duce the  costs  to  units;  but  if  it  is  to  be  used 
as  a  check  against  the  estimate,  to  ascertain 
whether  losses  or  gains  have  been  made  on  a 
branch  of  work,  it  will  prove  very  satisfactory. 


COST   SCHEDULE  11 

GENERAL  CONDITIONS 

"AP-1" 

(a)  Superintendent. 

(b)  Time-keepers. 

(c)  Material  Clerks. 

(d)  Civil  or  Constructing  Engineers. 

(e)  Day  and  night  watchmen. 

(f)  Miscellaneous  overhead  expense. 
"AP-2" 

(a)  Labor  required  building  hoisting  tow- 
ers   for    concrete    construction,    brick 
masonry,  and  general  construction  ma- 
terials. 

(b)  Labor  required  removing  hoists. 
Always    give    the    number    of    hoists 
erected,  description  and  height  of  same. 

"AP-3" 

(a)  Labor    required    building    temporary 
offices,    tool   and   cement    sheds,    tem- 
porary covering  over  engines,  etc.,  labor 
required  removing  same. 

(b)  Labor  required  handling  and  placing 
hoisting  engines,  concrete  mixers,  air 
compressors,  etc. 

(c)  Labor  required  building  and  removing 
temporary   protection   over   sidewalks, 
etc. 


12        PRACTICAL    COST   KEEPING 

UNLOADING  MATERIALS  FROM  CARS 

"AP-5" 

(a)  Labor     required     unloading     crushed 
stone  or  gravel  from  the  cars. 

(b)  Labor  required  unloading  sand  used 
for  concrete  from  the  cars. 

(c)  Labor  required  unloading  sand  used 
in  brickwork  from  the  cars. 

(d)  Labor     required     unloading     cinders, 
slag,  etc.,  from  the  cars. 

"AP-6" 

(a)     Labor  required  unloading  cement  from 

cars  and  stacking  in  sheds. 
"AP-7" 

(a)  Labor  required  unloading  common,  hol- 
low, and  paving  brick  from  the  cars. 
(Where  not  necessary  to  put  in  piles). 

(b)  Labor  required  unloading  and  stacking 
all   kinds    of    press,    face,    or   enamel 
brick. 

"AP-8" 

(a)  Labor  required  unloading  and  stacking 
hollow  clay  tile  up  to  4  inches  in  thick- 
ness.   Measurement  in  square  feet. 

(b)  Labor  required  unloading  and  stacking 
hollow  tile  up  to  6  inches  in  thickness. 

(c)  Labor  required  unloading  and  stacking 


COST   SCHEDULE  13 

hollow  tile  up  to  8  inches  in  thickness. 

(d)  Labor  required  unloading  and  stacking 
hollow  tile  up  to  10  inches  in  thickness. 

(e)  Labor  required  unloading  and  stacking 
hollow  tile  up  to  12  inches  in  thickness. 

(f )  Labor  required  unloading  and  stacking 
hollow  tile  up  to  15  inches  in  thickness. 

(g)  Labor  required  unloading  and  stacking 
all   classes   of  hollow   tile   "back-up" 
blocks. 

"AP-9" 

(a)  Labor  required  unloading  and  putting 
into  piles  all  kinds  of  lumber  up  to  3x12 
inches. 

(b)  Labor  required  unloading  and  putting 
into  piles  all  kinds  of  lumber  over  3x12 
inches. 

WRECKING,  SHORING  AND 

EXCAVATING 
"BP-1" 

(a)  Men  and  teams  required  wrecking  old 
buildings  and  removing  rubbish. 

(b)  Labor  required  shoring  and  underpin- 
ning for  new  foundations,  in  connec- 
tion with  basement  walls,  old  buildings, 
etc. 


14        PRACTICAL    COST   KEEPING 

"BF-2" 

(a)  Men   and  teams   required  in   general 
basement  excavation,  to  excavate  earth 
and  remove  from  the  premises. 

(b)  Men  and  teams  required  excavating  for 
trenches,  piers,  footings,  etc.,  and  re- 
moving surplus  earth  from  premises. 

(c)  Labor    required    grading    and    back- 
filling. 

"BP-3" 

(a)  Men  and  teams  required  excavating  for 
caissons;   including   excavating,   hoist- 
ing, placing  lagging,  placing  iron  rings, 
loading  wagons,  and  removing  excavat- 
ed earth  from  premises. 

(b)  Labor  required  placing  concrete  in  cais- 
sons. 

"BP-4" 

(a)  Labor  required  with  pile  driver;  driv- 
ing either  wood  or  concrete  piles,  in- 
cluding time  of  gang  with  pile  driver, 
engineers,  etc. 

(b)  Labor  required  cutting  off  wood  piles. 

"BP-5" 

(a)     Labor  required  placing  either  wood  or 
steel  sheet  piling. 


COST   SCHEDULE  15 

(b)     Labor  required  pumping  water  from 
excavation  and  piers. 

FOUNDATIONS  OF  CONCRETE,  STONE, 
RUBBLE,  OR  BRICK 

"CP-1" 

(a)  Labor  required  building  and  erecting 
wood  forms  for  concrete  footings  and 
foundation  walls.    . 

(b)  Labor  required  removing  wood  or  metal 
forms  and  cleaning  same. 

"CP-2" 

(a)  Labor  required  mixing  and  depositing 
concrete,  including  building  runways, 
removing  same,  etc. 

(b)  Labor  required  heating  materials  and 
water  for  concrete  in  freezing  weather. 

(c)  Labor    required    protecting    concrete 
with     temporary     enclosures,     straw, 
manure,   paper,   etc.,   during   freezing 
weather. 

"CP-3" 

(a)  Labor  required  unloading  reinforcing 
steel  from  cars  and  sorting  same. 

(b)  Labor  required  bending  and  placing 
reinforcement  steel  for  concrete  foot- 
ings and  foundations. 


16        PRACTICAL    COST   KEEPING 

"CP-4" 

(a)  Labor  required  on  stone  foundations, 
handling  and  placing. 

(b)  Labor  required   on  rubble   walls  and 
foundations,  handling  and  placing  ma- 
terials. 

(c)  Labor  required  on  brick  foundations 
and  walls,  handling  and  laying  brick. 

WATER  AND  DAMP  PROOFING 

"DP4" 

(a)  Labor  required  applying  plaster  coat 
of    damp    or    water    proofing.      Area 
should  be  given  in  square  feet. 

(b)  Labor  required  applying  water  proof 
paints.    Always  state  number  of  coats 
applied  and  area  covered  in  square  feet. 

CEMENT  AND  COMPOSITION  FLOORS, 
BASE  AND  WALKS 

"EP-1" 

(a)  Labor  required  placing  wood  screeds. 

(b)  Labor  required  placing  rough  concrete. 

(c)  Labor  required  mixing  finish,  and  ap- 
plying same,  including  cement  finishers ' 
time  finishing  floor. 

"EP-2" 

(a)     Labor  required  on  stone  or  cinder  con- 


COST   SCHEDULE  17 

crete  floor  fill  between  wood  floor  sleep- 
ers. 

(b)  Labor  required  placing  concrete  floor 
fill  under  tile  and  marble  floors. 

(c)  Labor  required  placing  concrete  or  slag 
concrete    saddles,    floating    surface    of 
same,  etc. 

"EP-3" 

(a)  Labor  required  placing  wood  or  metal 
forms  for  concrete  and   cement  curb 
and  gutter.    Labor  removing  same. 

(b)  Labor  required  placing  rough  concrete 
for  concrete  curb  and  gutter. 

(c)  Labor  required  mixing  and  applying 
finish  top  on  concrete  curb  and  gutter. 

"EP-4" 

(a)  Labor  required  driving  stakes,  taking 
levels,  making  and  placing  templates 
for  cement  or  concrete  pavement. 

(b)  Labor  required  placing  rough  concrete. 

(c)  Labor  required  applying  finish  top. 

(d)  Labor  required  applying  sand  cushion, 
laying  paving  brick,  wood  blocks,  etc., 
and  filling  joints  with  pitch. 

"EP-5" 

(a)     Labor  required  applying  cement  finish 
floors  on  top  of  old  concrete  floors. 


18        PRACTICAL    COST   KEEPING 

(b)  Labor  required  on  cement  base.  Give 
height  of  base  and  number  of  lineal 
feet. 

For  composition  or  mastic  floors  or  base, 
use  the  same  symbols  as  given  for  ce- 
ment work,  expect  add  the  letter  "C" 
after  numeral,  as  "EP-5C. 


>  > 


BRICK,  STONE,  GRANITE,  TERRA 
COTTA  AND  GENERAL  MASONRY 

FP-1" 

BRICK  MASONRY 

(a)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing common  or  hollow  brick. 

(b)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing paving  brick  or  blocks  in  lime  or 
cement  mortar  or  sand  cushion. 

(c)  Labor  required  making  mortar,  build- 
ing   scaffold,    handling,    hoisting    and 
laying  fire  brick. 

(d)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing exterior   and  interior   face  brick. 
(Always  state  kind  of  bond,  style  of 
joints,  etc.) 


COST   SCHEDULE  19 

(e)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing interior  and  special  face  brick. 

(f)  Labor  required  making  mortar,  build- 
ing scaffold,  handling,  hoisting  and  lay- 
ing enamel  or  glazed  face  brick,  either 
interior  or  exterior  work.  (Always  state 
size  of  brick  and  style  of  joint.) 

(g)  Labor  required  handling,  hoisting  and 
laying  face  brick,  fire  brick,  etc.,  for 
mantels,  fire  places,  hearths,  etc. 

(h)  Labor  required  handling,  hoisting,  and 
setting  terra  cotta  tile  or  cement  flue 
lining.  Give  number  of  lineal  feet  and 
size  of  tile  lining. 

(i)  Labor  required  handling,  hoisting,  and 
setting  salt  glazed  coping.  Give  thick- 
ness of  wall. 

"FP-2" 

(a)  Labor  required  unloading   cut  stone 
from  cars,  hauling  to  building,  and  un- 
loading at  building  site. 

(b)  Labor  required  cutting  stone,  lewising, 
carving,  etc. 

(c)  Labor  required  handling  and  setting 
cut  stone. 


20        PRACTICAL    COST   KEEPING 

(d)     Labor  on  miscellaneous  stone  work. 
"FP-3" 

(a)  Labor  required  unloading  granite  from 
cars,  hauling  to  building,  and  unloading 
at  building  site. 

(b)  Labor  required  cutting  granite,  lewis- 
ing,  carving,  etc. 

(c)  Labor  required  handling  and  setting 
granite. 

(d)  Miscellaneous  labor  costs  on  granite. 
"FP-4" 

(a)  Labor  required  unloading  architectural 
terra  cotta  from  cars,  hauling  to  build- 
ing, and  unloading  at  building  site. 

(b)  Labor  required  handling  and  setting 
terra  cotta. 

"FP-5" 

Labor  required  cleaning  and  pointing 
brick  work,  cut  stone,  granite  or  terra 
cotta.  Give  number  of  brick  in  thou- 
sands and  square  feet  of  surface 
cleaned. 

REINFORCED   CONCRETE  CONSTRUC- 
TION 
"GP-1" 

(a)     Labor  required  framing  and  erecting 
all  classes  of  plain  slab  forms. 


COST   SCHEDULE  21 

(b)  Labor  required  framing  and  erecting 
all  classes  of  beam  and  lintel  forms. 

(c)  Labor  required  framing  and  erecting 
depressions  in  flat  slab  work  at  column 
heads. 

(d)  Labor  required  framing  and  erecting 
wood  column  forms  for  reinforced  con- 
crete or  fire  proofing.     (Always  state 
whether  columns  are  square  or  octag- 
onal.) 

(e)  Labor  required  handling  and  erecting 
square,  round,  or  octagonal  metal  col- 
umn forms.    (State  kind  of  head  used.) 

(f)  Labor  required  removing  all  classes  of 
metal  column  moulds. 

(g)  Labor  required  removing  wood  forms 
for  all  kinds  of  reinforced  concrete  con- 
struction,  such  as  plain  slabs,  beam 
and  lintel,  and  column  forms. 

(h)  Miscellaneous  labor  costs,  cleaning  old 
lumber,  etc. 

"GP-2" 

(a)  Labor  required  handling  cement,  sand, 
and  gravel  to  concrete  mixer;  labor  on 
concrete  mixer,  spouts,  hoppers,  etc.; 
and  the  labor  required  wheeling  con- 
crete from  hoppers  and  placing;  also 


22        PRACTICAL    COST   KEEPING 

labor  used  in  assisting  dumping  cars, 
carts  or  barrows ;  and  the  grading  and 
spading  of  concrete.  Labor  required 
placing  and  removing  runways. 

(b)  Labor  required  heating  sand,   gravel, 
and  water  for  concrete  placed  during 
freezing  weather. 

(c)  Labor  required  covering  concrete  with 
straw,  paper,  or  other  temporary  pro- 
tection during  freezing  weather.    Labor 
attending  salamanders,   or  temporary 
heat. 

"GP-3" 

(a)  Labor  required  unloading  reinforcing 
steel  from  cars,  hauling  to  building,  and 
unloading  at  building  site. 

(b)  Labor    required    bending    reinforcing 
steel  for  slabs,  beams,  or  columns. 

(c)  Labor  required  handling  and  placing 
reinforcing  steel. 

"GP-4" 

(a)  Labor  required  handling  and  placing 
clay    tile,    gypsum    blocks,    or    metal 
domes  for  floors,  depending  upon  the 
system  of  floors  in  use. 

(b)  Labor  required  placing  expanded  metal 


COST   SCHEDULE  23 

lath,  etc.,  where  same  comes  on  top  of 
wood  forms. 

(c)  Labor   required    placing   hangers    for 
metal  lath  or  plaster  board  ceilings. 

(d)  Labor  required  placing  metal  lath  or 
plaster  board   ceilings   directly  under 
concrete  floors,  on  hangers  placed  in 
the  concrete. 

HOLLOW  TILE  FIRE  PROOFING 

"GP-5" 

(a)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  up  to  8 
inches  of  thickness. 

(b)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  from  10 
to  12  inches  in  thickness. 

(c)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  13  and  14 
inches  thick. 

(d)  Labor  required  handling,  hoisting,  and 
placing  tile  arches  for  floors  15  and  16 
inches  thick. 

(e)  Labor  required  handling,  hoisting,  and 
placing   tile   for  beam,   spandrel   and 
girder  covering. 

(f)  Labor   placing   and  removing   tempo- 
rary wood  forms  or  centering. 


24        PRACTICAL    COST   KEEPING 

"GP-6" 

(a)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to  4 
inches  in  thickness. 

(b)  Labor  required  handling,  hoisting,  and 
placing  Gypsum  tile  for  partitions  up 
to  4  inches  in  thickness. 

(c)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to 
6  inches  in  thickness. 

(d)  Labor  required  handling,  hoisting,  and 
placing  Gypsum  tile  for  partitions  up 
to  6  inches  in  thickness. 

(e)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to 
8  inches  in  thickness. 

(f )  Labor  required  handling,  hoisting,  and 
placing  Gypsum  tile  for  partitions  up 
to  8  inches  in  thickness. 

(g)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to 
10  inches  in  thickness. 

(h)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  partitions  up  to  12 
inches  in  thickness. 

(i)  Labor  required  handling,  hoisting,  and 
placing  book  tile. 


COST   SCHEDULE  25 

(j)  Labor  required  handling,  hoisting,  and 
placing  furring  tile  up  to  3  inches  in 
thickness. 

(k)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  column  covering. 

(1)  Labor  required  handling,  hoisting,  and 
placing  clay  ' '  back-up ' '  blocks  for  back- 
ing up  face  brick  work  or  solid  tile 
walls. 

(m)  Labor  required  handling,  hoisting,  and 
placing  clay  tile  for  furring  up  floors 
in  toilets,  pipe  spaces,  etc. 

(n)  Labor  required  handling,  hoisting,  and 
placing  roof  tile,  such  as  Federal  Ce- 
ment tile,  Gypsum  roof  tile,  etc. 

ROUGH  CARPENTRY 
"HP-1" 

(a)  Framing  wood  columns  or  posts,  round- 
ing corners,  boring  through  center,  and 
handling  and  placing. 

(b)  Framing  wood  girders  or  beams,  round- 
ing or  chamfering  corners,  and  labor 
required  in  handling  and  placing. 

(c)  Labor  required   framing  and  placing 
wood  joists,  rafters,  etc.,  in  mill  con- 
structed buildings.    (State  whether  nee- 


26        PRACTICAL   COST   KEEPING 

essary  to  frame  for  joist  hangers,  stir- 
rups, etc.) 

(d)  Labor  required  framing  and  placing 
wood  saddles,  hips,  valleys,  etc.,  on  top 
of  flat  wood  roof,  such  as  factories,  etc. 

(e)  Labor  required  framing  and  placing 
wood  sills,  joists,  ceiling  rafters,  etc., 
in  frame  buildings. 

(f)  Framing  and  placing  wood  studs  for 
exterior   and  interior  walls,   such  as 
frame  buildings,  partitions,  etc. ;  framed 
in  light  lumber,  such  as  2x4,  2x6  and 
2x8  inch  material. 

(g)  Labor  required  framing  and  placing 
straight,  double  pitch,  or  gable  roofs 
on  residences,  barns,  out  houses,  etc. 

(h)     Framing  and  placing  hip  roofs,  with 
hips,  valleys,  etc.,  as  used  on  fancy  resi- 
dences, churches,  etc. 
"HP-2" 

(a)  Labor  required  handling  and  placing 
wood  sub-floors,  wood  sheathing  on  side 
walls,  roofs,  etc.     (Laid  straight.) 

(b)  Same  as  above  expect  laid  diagonally. 

(c)  Labor  required  handling  and  placing 
wood    sub-floors    in    mill    constructed 


COST   SCHEDULE  27 

buildings,  such  as  2x6,  3x6  inch  lumber, 
etc. 

(d)  Labor  required  handling  and  placing 
laminated  wood  floors  in  mill  con- 
structed buildings,  such  as  2x4,  2x6, 
2x8,  2x10  and  2x12  inch  lumber  laid 
on  edge  and  spiked  together. 
"HP-3" 

(a)  Labor  required  handling  and  placing 
wood  furring  strips  on  brick  or  tile 
walls,  etc.     (Always  state  whether  it 
was  necessary  to  plug  walls  and  whether 
it  was  necessary  to  produce  absolutely 
straight  walls,  as  the  cost  of  this  work 
will  vary  from  100  to  200  per  cent, 
depending  upon  the  class  of  work  per- 
formed.) 

(b)  Labor  required  furring  wood  ceilings 
under  wood  joists.    Same  conditions  as 
stated  above. 

(c)  Labor  required  placing  wood  grounds 
on  brick  or  tile  walls  or  partitions. 
( State  whether  it  was  necessary  to  plug 
walls,  and  whether  it  was  necessary  to 
produce  absolutely  straight  work.) 

(d)  Labor  required  placing  wood  grounds 
on  wood  stud  partitions  or  wood  fur- 


28        PRACTICAL    COST   KEEPING 

ring  strips.  (State  whether  or  not  it 
was  necessary  to  wedge  or  build  out 
grounds  to  produce  absolutely  straight 
surface  for  plaster.) 

(e)  Labor  required  handling  and  placing 
wood   furring   strips   over   wood   sub- 
floor.      (State  whether  or  not  it  was 
necessary  to  wedge  up  strips  to  produce 
an  absolutely  level  surface  for  finish 
wood  floors.) 

(f)  Labor  required  handling  and  placing 
wood    floor    sleepers    or    screeds    over 
rough  concrete  floor,  to  be  filled  in  with 
cinder  or  other  concrete.     (State  class 
of  work  required.) 

(g)  Labor   required   making   and   placing 
wood  bucks  for  door  openings. 

"HP-4" 

(a)  Labor    required    laying    hardwood    or 
other  finish  wood  floors.    If  more  than 
one  kind  of  flooring  on  job,  separate 
cost  should  be  kept  on  each  kind. 

(b)  Labor    required    scraping,    traversing, 
and  sanding  hardwood  or  other  finish 
wood  floors.      (Give   full   information 
necessary  as  to  number  of  operations 
required  to  make  a  finished  job.) 


COST   SCHEDULE  29 

(c)  Labor  required  laying  parquetry  floors. 
(Give  complete  description  of  floor.) 

(d)  Labor  required   scraping,   traversing, 
and  sanding  parquetry  floors.      (Give 
complete  information  as  to  number  of 
operations  necessary  to  make  finished 
job.) 

"HP-5" 

(a)  Labor  required  dipping  wood  shingles 
in  stain  or  creosote  oils. 

(b)  Labor   required   handling   and   laying 
wood   shingles.      (State  whether   laid 
with  one  or  two  nails  to  a  shingle,  dis- 
tance to  weather,  etc.)     Costs  should 
be  given  per  1,000  shingles. 

"HP-6" 

(a)  Labor    required    framing    for    rough 
stairs;    such    as    rear    porches,    open 
strings  to  basement,  etc. 

(b)  Labor    required    placing    shelves    and 
shelf  cleats  in  pantries,  closets,  etc. 

MILL  WORK  AND  INTERIOR  FINISH, 

STAIRS,  ETC. 
"IP-1" 

(a)  Labor  required  unloading  mill  work 
from  cars,  hauling  to  job,  and  placing 
inside  of  building. 


30        PRACTICAL    COST   KEEPING 

(b)  Labor  required  assembling  wood  door 
and  window  frames,  when  sent  to  job 
K.D. 

(c)  Labor  required  handling  and  placing 
wood  door  and  window  frames. 

(d)  Labor    required    fitting    wood    sash. 
(State  whether  double  hung  or  case- 
ment.) 

(e)  Labor   required  hanging   wood  sash. 
(State  whether  double  hung  or  case- 
ment.) 

(f)  Labor  required  fitting   and  hanging 
wood  doors. 

(g)  Labor  required  trimming  door  open- 
ings.     (Always  state   the   number  of 
sides  of  trim  in  place.) 

(h)  Labor  required  trimming  window  open- 
ings, including  the  placing  of  jamb  lin- 
ings, stops,  etc.  (Always  give  the  num- 
ber of  openings  completed.) 

(i)  Labor  required  handling  and  placing 
cases,  book  cases,  wardrobes,  etc. 

(j)  Labor  required  setting  wood  mantels, 
shelves,  brackets,  etc. 

(k)  Labor  required  handling  and  placing 
wood  base.  ( State  whether  two  or  three 
member  base.) 


COST   SCHEDULE  31 

(1)      Labor  required  placing  wood  chair  rail, 

wainscot  cap,  etc. 
(m)    Labor    required    placing    wood    plate 

rail,  wood  cornice,  etc.     (State  number 

of  members.) 
(n)     Labor  required  placing  wood  picture 

mould. 
"IP-2" 

(a)  Labor  required  handling  and  placing 
wood  stair  strings,  treads,  risers,  etc. 
(State  whether  open  or  box  strings.) 

(b)  Labor  required  handling  and  placing 
wood  hand  rail,  balusters,  newels,  etc. 
(Give  number  of  newels  set,  lineal  feet 
of  hand  rail,  and  number  of  balusters 
set.) 

"IF-3" 

(a)  Labor  required  placing  jamb  linings, 
stops,  and  casings  for  wood  borrowed 
lights.  (Give  number  of  openings  and 
average  size  of  same.) 

NOTE. 

If  interior  finish  is  ART  METAL  in- 
stead of  wood,  use  the  same  symbols  as 
given  above,  with  the  exception  of  the 
heading  on  the  Labor  Distribution 
Sheet,  instead  of  placing  the  symbols 


32        PRACTICAL    COST   KEEPING 


"IP-1"  change  to  "IP-1  Metal,"  etc., 
throughout. 

WOOD    AND    METAL    LATHING    AND 
PLAIN  AND  ORNAMENTAL 

PLASTERING,  ETC. 
"JP-1" 

(a)  Labor   required   unloading    wood    or 
metal  lath,   channels,   etc.,   from  cars, 
hauling  to  building;  and  unloading  at 
building.     This  includes  all  materials 
used  in  connection  with  lathing  and 
furring. 

(b)  Labor  required  handling  and  placing 
wood  lath.     State  whether  lath  are  1 
or  1%  inches  wide.     Quantities  should 
be  given  per  1,000  lath  or  per  100  square 
yards. 

(c)  Labor  required  handling  and  placing 
Sackett  or  other  plaster  board  nailed  to 
wood  studs.    Quantities  should  be  given 
per  1,000  square  feet  or  in  square  yards. 

(d)  Labor  required  handling  and  placing 
metal  lath  on  wood  studs.     Measure- 
ment should  be  given  in  square  yards. 

(e)  Labor   required   dipping   or   painting 
metal  channels,  angles  or  metal  lath. 

(f)  Labor  required  placing  hangers,  han- 


COST   SCHEDULE  33 

dling,  bending,  and  placing  channel 
iron  and  lath  for  suspended  metal  ceil- 
ings. 

(g)  Labor  required  placing  anchors,  chan- 
nel iron  studs,  and  metal  lath  for  solid 
metal  and  plaster  partition.  This  in- 
cludes such  work  as  Hy-Rib,  Rib-Trus, 
Corr-Mesh,  etc. 

(h)  Labor  required  bending,  placing  an- 
chors, channels  and  metal  lath  for  orna- 
mental beams,  cornices,  brackets,  etc. 

(i)  Labor  required  placing  wood  furring, 
for  ornamental  plaster,  cornices,  beams, 
brackets,  etc. 

(j)  Labor  required  placing  metal  corner 
beads  on  wood  studs  or  angles  where 
beads  are  nailed  directly  to  studs  or 
wood.  State  whether  necessary  to 
plumb  corner  beads,  etc.  This  will 
also  apply  to  metal  picture  mould. 

(k)  Labor  required  placing  metal  corner 
beads  on  brick  or  tile  walls  or  parti- 
tions. (State  whether  necessary  to 
plumb  same.  This  will  also  apply  to 
concealed  metal  picture  mould.) 
"JP-2" 

(a)     Labor   required  unloading   plastering 


34        PRACTICAL    COST   KEEPING 

materials  from  cars,  hauling  to  job,  and 
unloading  at  building  site. 

(b)  Labor  required  mixing  materials,  build- 
ing scaffold,   assisting  plasterers,  and 
plasterers'  time  applying  scratch  coat 
on  wood  or  metal  lath  and  brick  or  tile 
walls  and  ceilings.       On  work  of  this 
kind  measurement  should  be  given  in 
square  yards  and  thickness  of  grounds 
mentioned. 

(c)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  brown  coat 
on  wood  or  metal  lath,  brick  or  tile 
walls  and  ceilings. 

(d)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  "skim"  or 
white  coat  on  interior  work. 

(e)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  sand  finish 
coat  on  interior  work. 

(f)  Labor     required     mixing     materials, 
building  scaffold,   assisting  plasterers, 
and  plasterers'  time  applying   finish 
coat  of  Keene's  cement,  Adamant,  or 


COST   SCHEDULE  35 

other  cement  finish  plasters  on  in- 
terior work. 

(g)  Labor  required  mixing  materials, 
building  scaffold,  assisting  plasterers, 
and  plasterers'  time  applying  finish 
coat  of  Keene's  cement,  Adamant,  or 
other  cement  finish  plasters;  blocked 
off  to  represent  tile  in  squares  2x6 
inches,  3x6  inches,  etc. 

(h)  Labor  required  applying  finish  coat  of 
Caen  cement  plaster,  either  plain  or 
blocked  off  to  represent  ashlar. 

(i)  Labor  required  in  connection  with  ce- 
ment base  from  6  to  8  inches  high. 

(j)  Labor  required  running  ceiling  coves 
or  bull  nose  corners. 


(a)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  scratch  coat 
on  exterior  walls  of  metal  lath,  wood 
lath,  brick  or  tile  walls.  This  applies 
to  all  classes  of  cement  work  such  as 
Portland  cement,  Stone-kote,  etc. 
(b)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,  and 
plasterers'  time  applying  brown  coat 


36        PRACTICAL    COST   KEEPING 

on  exterior  walls  of  wood  lath,  brick  or 
tile  walls.  This  applies  to  all  kinds  of 
exterior  plaster. 

(c)  Labor  time  required  mixing  materials, 
building  scaffold,   assisting  plasterers, 
and  plasterers'  time  applying  float  fin- 
ish coat  on  exterior  walls  of  Portland 
cement,  Stone-kote,  Kellastone  or  simi- 
lar materials. 

(d)  Labor  required  mixing  materials,  build- 
ing scaffold,  assisting  plasterers,   and 
plasterers'   time   applying   rough  cast 
finish  coat  on  exterior  walls  of  Port- 
land cement,  Stone-kote,  Kellastone,  or 
similar  materials. 

(e)     Labor  required   running   exterior   cor- 
nices in  Keene's  cement  or  Portland 
cement. 
"JP-4" 

(a)  Labor   required   making   moulds   and 
running  ornamental  cornices.     If  un- 
der   one    foot   in    girth    measurement 
should  be  given  by  the  lineal  foot;  if 
over  one  foot  in  girth,  measure  by  the 
superficial  foot. 

(b)  Labor  required  sticking  ornaments  to 
plain  plaster  cornices,  beams  etc.  Meas- 


COST   SCHEDULE  37 

urement  should  be  taken  by  the  lineal 
foot,  and  each  row  of  enrichment  should 
be  so  measured. 

(c)  Labor  required  making  models,   etc., 
for  ornamental  plaster  bases,  caps,  wall 
and  ceiling  panels,  cornice  and  beam  en- 
richments.    All  work  under  one  foot 
in  girth  should  be  measured  by  the 
lineal  foot ;  over  one  foot  in  girth,  meas- 
ure by  the  superficial  foot. 

(d)  Labor   required   casting  land   making 
all  classes  of  ornamental  plaster  work 
as  given  above.     Measurements  should 
be  taken  the  same  as  given  under  (c). 

(e)  Labor  required  sticking  wall  and  ceil- 
ing panels  in  place  after  they  had  been 
cast  in  shop. 

(f)  Labor    required    setting    ornamental 
plaster    bases,    caps,    figures,    etc.,    in 
place,  after  they  had  been  cast  in  shop. 

(g)  Labor   running  wall  rails   and  panel 
moulds  under  one  foot  in  girth. 

(h)  Labor  required  sticking  wall  rails 
and  panel  moulds  in  place  after  they 
had  been  cast  in  the  shop.  Measure- 
ments of  the  above  items  should  be 
taken  by  the  lineal  foot. 


38        PRACTICAL    COST   KEEPING 

SHEET  METAL  WORK,  CORNICES,  SKY- 
LIGHTS, METAL  CEILINGS,  FIRE 

PROOF  DOORS,  AND  WINDOWS 
"KP-1" 

(a)  Labor    required    unloading    material 
from  cars,  hauling  to  building  and  un- 
loading. 

(b)  Labor  required  handling  and  setting 
metal  window  frames. 

(c)  Labor  required  handling  glass  and  glaz- 
ing metal  sash. 

(d)  Labor  required  handling  and  setting 
frames  for  metal  doors. 

(e)  Labor   required   hanging   and   fitting 
metal  doors,   including  the   necessary 
hardware.       (State    whether    sliding, 
swinging  or  folding  doors.) 

(f)  Labor  required  handling  and  erecting 
metal  skylights.    State  whether  single, 
double  pitch  or  hip.    If  side  lights  are 
included    give    number    of   same    and 
whether  stationary  or  pivoted. 

(g)  Labor  required  handling  and  erecting 
sash  operating  devices. 

(h)  Labor  required  handling  and  erecting 
vent  ducts  and  ventilators.  Give  size 
and  number. 


COST  SCHEDULE  39 

(i)  Labor  required  handling  and  placing 
metal  eaves  trough  and  gutter.  Give 
number  of  lineal  feet  placed. 

(j)      Labor  required  handling  and  placing 

metal  down  spout. 
"KP-2" 

(a)  Labor  required  handling  and  placing 
metal    ceilings.      Measurement    to    be 
taken  in  superficial  feet. 

(b)  Labor  required  handling  and  placing 
steel  siding.    Measurement  to  be  taken 
in  superficial  feet. 

(c)  Labor  required  handling  and  placing 
sheet  metal  or  copper  cornices.    If  less 
than  one  foot  in  girth,  give  measure- 
ment in  lineal  feet;  if  over  one  foot 
in  girth,  give  measurement  in  super- 
ficial feet. 

(d)  Labor  required  handling  and  placing 
tin,  lead,   galvanized  iron  or   copper 
roofing.      State    size    of    sheets,    and 
whether  finished  with  flat  or  stand- 
ing seams.     Measurement  to  be  given 
in  superficial  feet. 

(e)  Labor    required    handling    and    plac- 
ing imitation  tile  roofing.    Made  to  rep- 
resent Spanish  tile,  Mission  tile,  etc. 


40        PRACTICAL    COST   KEEPING 

Measurement  to  be  given  in  superficial 
feet. 

ROOFING,  COMPOSITION,  FELT,  TILE, 

ASBESTOS,  SLATE,  ETC. 
"LP-1" 

(a)  Labor  required  unloading  material  from 
cars,  hauling  to  job,  and  unloading  at 
building. 

(b)  Labor  required  mopping  roof,  apply- 
ing paper,  and  mopping  same.    Meas- 
urement should  be  given  in  square  feet 
and  always  give  the  number  of  layers 
of  paper  and  number  of  moppings  re- 
quired. 

(c)  Labor  required  mopping  felt  and  ap- 
plying   gravel    on    composition    roofs. 
Give  the  quantity  of  gravel  used  for  the 
entire   job   in   order  that  the   correct 
number  of  pounds  may  be  calculated 
per  square  of  roof. 

Labor  on  READY  ROOFING  takes 
the  same  cost  symbols  as  given  above. 
Note  the  kind  of  roofing  applied  and 
the  different  operations  required  apply- 
ing same. 

(d)  Labor  required  handling  and  apply- 
ing asphalt  shingles.    Measurement  to 


COST   SCHEDULE  41 

be  given  in  square  feet;  and  the  size 
of  shingles  and  amount  of  nailing  per 
shingle  should  always  be  noted. 

(e)  Labor  required  handling  and  placing 
Asbestos  shingles.    Measurement  should 
be  the  same  as  given  under  (d). 

(f )  Labor  cost  of  punching  slate  on  job. 

(g)  Labor  required  handling  and  applying 
roofing    slate.      Always    give    size    of 
slate  and  measurement  in  square  feet. 

(h)  Labor  required  hoisting,  handling,  and 
placing  Spanish  or  Mission  roofing  tile. 
Measurement  in  square  feet. 

(i)  Labor  required  hoisting,  handling,  and 
placing  promenade  or  similar  roofing 
tile.  State  whether  laid  in  asphalt 
mastic  or  cement.  Give  size  of  tile 
and  measurement  in  square  feet. 

LP-2" 

(a)     Labor  required   handling  and  placing 
felts  or  deadening  quilts  on  floors. 

(b)  Labor  required  handling  and  placing 
Beaver  board  or  similar  wall  board 
on  walls  and  ceilings. 


42        PRACTICAL    COST   KEEPING 

INTERIOR  MARBLE,  SLATE  AND 
SCAGLIOLA  WORK 

"MP-1" 

(a)  Labor    required    unloading    materials 
from  cars,  hauling  to  job,  and  unload- 
ing at  building. 

(b)  Labor  required  handling  and  placing 
marble  base.    State  height  of  same,  and 
whether  furnished  with  rough  or  smooth 
bottoms. 

(c)  Labor  required  handling  and  placing 
marble  wainscot  cap.     Give  height  of 
same,  and  measurement  in  lineal  feet. 

(d)  Labor    handling    and    setting    marble 
wainscot,  toilet  backs,  etc.    Give  height 
of  wainscot,  and  measurement  in  super- 
ficial feet. 

(e)  Labor  handling  and  placing  wainscot 
on  the  rake.     Measurement  same  as 
given  above. 

(f)  Labor  required  handling  and  placing 
marble  stair  treads. 

(g)  Labor  required  handling  and  placing 
marble  stair  risers.     On  both  treads 
and  risers  give  length,  width  and  thick- 
ness, and  the  number  set  in  place. 

(h)     Labor   handling    and    setting    marble 


COST   SCHEDULE  43 

thresholds.  Give  number  and  length 
of  same. 

(i)  Labor  required  handling  and  setting 
marble  plinths.  Give  number  of 
plinths  set. 

(j)  Labor  required  handling  and  setting 
marble  toilet  partitions  and  stall  parti- 
tions. Measurement  should  be  given 
in  superficial  feet. 

(k)  Labor  required  handling  and  setting 
marble  stall  fronts  and  rail.  Measure- 
ment should  be  given  in  lineal  feet. 

(1)  Labor  handling  and  setting  marble 
counter  tops  and  fronts.  Measure- 
ment should  be  given  in  superficial  feet. 

"MP-2" 

(a)  Labor    handling    and    setting    marble 
urinal  floor  slabs  and  similar  work. 
Measurement  should  be  given  in  super- 
ficial feet,  and  the  number  of  pieces 
set. 

(b)  Labor  handling  and  setting  marble  floor 
tile,  including  cement  fill  underneath. 
Give  size  of  tile  and  measurement  in 
superficial  feet. 

(c)  Labor  smoothing  and  polishing  marble 


44        PRACTICAL    COST   KEEPING 

floors.    State  whether  hand  or  machine 
work,  and  area  in  superficial  feet. 

NOTE.    For  setting  all  classes  of  struc- 
tural slate  work,  use  same  symbols  as 
given  under  marble,  excepting  add  * '  S  " 
as  "MP-2aS." 
"MP-3" 

(a)  Labor    making    models    for    scagliola 
columns,  bases,  caps,  wall  panels,  etc. 
Measurement  should  be  given  in  super- 
ficial feet,  and  number  of  pieces. 

(b)  LaBor  making  scagliola  columns,  bases, 
caps,  wall  panels,  wainscot,  etc.    Meas- 
urement same  as  given  under  (a). 

(c)  Labor  polishing  scagliola  work.    Meas- 
urement should  be  given  in  superficial 
feet. 

(d)  Labor  handling  and  setting  scagliola 
after   it   had   been    delivered   to    job. 
Measurement  should  be  given  in  super- 
ficial feet  for  columns,  bases,  caps,  etc., 
and  in  lineal  feet  for  base,  door  trim, 
panel  rails,  etc. 

TILE  AND  MOSAIC  WORK,  TERRAZZO, 

p-1 » > 

(a)     Labor  unloading  cars,  hauling  tile  to 


COST   SCHEDULE  45 

building,   and  unloading  materials  at 
the  building  site. 

(b)  Labor  mixing  and  placing  cement  floor 
fill    (usually   21/2    to   3   inches   thick) 
under  tile  and  marble  floors,  etc.    Meas- 
urement should  be  given  in  superficial 
feet. 

(c)  Labor  handling  materials  and  laying 
tile   floors   where    all   classes    of   tile 
mounted  on  paper  are  used;  such  as, 
bath  rooms,  lavatories,  vestibules,  cor- 
ridors, etc.    This  includes  tile  from  % 
to  1  inch  in  diameter,  in  rounds,  hex- 
agons,    and     squares.       Measurement 
should  be  given  in  superficial  feet ;  and 
in   small  spaces   give   the   number   of 
rooms  completed. 

(d)  Labor  assisting  tile  setters,  and  time 
required  laying  tile  floors  for  all  classes 
of  unmounted  floor  tile  up  to  3  inches 
in  diameter.     Measurement  should  be 
given  as  noted  under  (c). 

NP-2" 

(a)  Labor  assisting  and  laying  quarry  and 
other  tile  floors  from  4x4  inches  to 
12x12  inches.  State  class  of  floor  be- 


46        PRACTICAL    COST   KEEPING 

ing  laid,  size  of  tile,  and  area  in  super- 
ficial feet. 

(b)  Labor  required  smoothing  or  polishing 
the  various  kinds  of  floor  tile.    Meas- 
urement should  be  given  in  superficial 
feet. 

(c)  Labor  assisting  and  setting  tile  base 
(either  cove  or  straight)  in  enameled, 
quarry,  or  plain  cement  tile.    This  in- 
cludes all  classes  of  base  from  1x1  inch 
cove  to  base  8  inches  high.    Give  height 
of  base  and  measurement  in  lineal  feet. 

(d)  Labor  assisting  and  setting  tile  wainscot 
cap.    Give  height  of  cap  and  measure- 
ment in  lineal  feet. 

(e)  Labor  assisting  and  setting  enameled 
or  other  wall  tile  up   to  6x6  inches. 
State  size  of  tile  Used  and  measure- 
ment in  superficial  feet.    In  small  rooms 
give  number  of  superficial  feet  of  wall 
tile  in  each  room. 

"NP-3" 

(a)  Labor  laying  composition  tile  floors; 
such  as  cork,  Arrow-lock,  etc.,  where 
the  tile  are  placed  on  top  of  cement 
finish  floors.  Measurement  should  be 
given  in  superficial  feet. 


COST   SCHEDULE  47 

(b)  Labor  installing  the  various  kinds  of 
composition  floors,  such  as  Kellastone, 
Asbestone,  Marbleloid,   etc.     Measure- 
ment should  be  given  in  superficial  feet 
and  state  whether  laid  plain  or  blocked 
off  to  represent  tile. 

(c)  Labor  installing  composition  base.  Give 
height   of   base    and   measurement   in 
lineal  feet. 

"NP-4" 

(a)  Labor  running  terrazzo  cove  base.    Give 
height   of   base   and   measurement   in 
lineal  feet. 

(b)  Labor  smoothing  or  polishing  terrazzo 
base.      Same    rules    for    measurement 
as  given  above. 

(c)  Labor    installing    monolithic    terrazzo 
floors.    Measurement  should  be  given  in 
superficial  feet,  and  give  extra  time, 
if  any,  required  on  border. 

(d)  Labor  smoothing  or  polishing  terrazzo 
floors.  Measurement  should  be  given  in 
superficial    feet,    and    state    whether 
machine  or  hand  smoothed  or  polished. 

"NP-5" 

(a)     Labor  handling  tile  and  setting  mantel 
fronts.     Measurement  should  be  given 


48        PRACTICAL    COST   KEEPING 

in  superficial  feet,  and  the  number  of 
fronts  installed. 

(b)  Labor  installing  tile  hearths  and  back 
hearths  for  fire-places.  Measurements 
should  be  given  in  superficial  feet  and 
the  number  of  hearths  installed. 

GLASS  AND  GLAZING 

"OP-1" 

(a)  Labor  unloading  glass  from  cars,  haul- 
ing to  building,  and  unloading  glass  in 
building. 

(b)  Labor  handling  and  setting  plain  win- 
dow glass  in  putty.     Give  number  of 
lights  set  per  8  hour  day  and  average 
size  of  glass. 

(c)  Same  as  above,  except  glazed  with  wood 
stops. 

(d)  Labor  handling  and  setting  plate  glass 
in  putty.     Give  number  of  lights  set 
per  8  hour  day  and  average  size  of  glass. 

(e)  Same  as  (d),  except  glazed  with  wood 
stops. 

(f)  Labor  handling'   and   setting   French 
plate  mirrors.     Give  number  of  mir- 
rors set  and  average  size  of  same. 

(g)  Labor  glazing  elevator  doors,  etc.,  with 


COST   SCHEDULE  49 

metal  stops.  This  includes  all  classes 
of  glass,  window,  plate  and  mirrors. 
Give  number  of  lights  glazed  and  aver- 
age size  of  same. 

(h)  Labor  glazing  steel  sash.  Give  average 
size  of  lights  and  number  glazed  per 
8  hour  day. 

(i)  Labor  glazing  art  or  leaded  glass  in 
putty.  Give  average  size  of  lights  and 
number  of  lights  glazed. 

(j)  Same  as  above  except  glazed  with  wood 
stops. 

PAINTING,  VARNISHING  AND 
DECORATING 

PF-1" 

(a)  Labor  unloading  material  from  cars, 
hauling  to  building,  and  unloading  at 
building  site. 

(b)  Labor  applying  primer  coat  on  wood; 
such  as,  window  frames,  sash,   doors, 
exterior  wood  work,  clap  boarded  walls, 
etc. 

(c)  Labor   applying  each   additional   coat 
after  first  coat  on  all  classes  of  work 
as  given  above.     Measurement  should 


50        PRACTICAL    COST    KEEPING 

be    given   per   square   containing    100 
square  feet. 

(d)  Labor    applying  first    coat    on    brick, 
rough  plaster,  cement  and  stone  walls. 

(e)  Labor  applying  each  additional   coat 
after  first  coat  on  all  classes  of  work 
as    given    under    (d).      Measurement 
should  be  given  per  square  containing 
100  square  feet. 

(f)  Labor  applying  stain,  filler,  varnish, 
shellac,  wax,  etc.,  to  interior  wood  work 
and    interior    finish.      Separate    time 
should  be  kept  on  each  coat  where  pos- 
sible.    Measurement   should  be  given 
per  square  containing  100  square  feet. 

(g)  Labor  rubbing  down  all  classes  of  in- 
terior wood  work  for   rubbed  finish. 
Measurements  as  noted  above. 

(h)  Labor  applying  stain,  filler,  shellac, 
varnish,  or  wax  to  hardwood  floors. 
Separate  time  should  be  kept  on  each 
coat  where  possible,  so  as  to  note  the 
difference  in  time  required  to  apply  the 
different  materials.  Measurement 
should  be  given  per  square  containing 
100  square  feet. 


COST   SCHEDULE  51 


PP-2 


(a)  Labor  applying  wall  size  (either  glue 
or   hard  oil)    to  plastered  walls  and 
ceilings. 

(b)  Labor  applying  calcimine  to  plastered 
walls  or  ceilings.    Measurement  should 
be   given   per   square   containing   100 
square  feet. 

(c)  Labor  applying  cold  water  paint,  white 
wash,   etc.,   to  brick,  wood  or  plaster 
walls  and  ceilings.    This  refers  to  work 
applied  with  brush,  by  hand,  and  meas- 
urement should  be  given  per  square 
containing  100  square  feet. 

(d)  Labor  applying  cold  water  paint  by 
machine. 

(e)  Labor  applying  paint  to  plastered  walls 
and  ceilings. 

(f)  Labor  stippling  painted  walls  and  ceil- 
ings. 

(g)  Labor  hanging  paper  on  walls  and  ceil- 
ings.   Measurement  should  be  given  by 
the  number  of  single  or  double  rolls 
applied. 


52        PRACTICAL    COST   KEEPING 

STRUCTURAL  AND  ORNAMENTAL 
IRON  AND  STEEL  WORK 

"QP-1" 

(a)  Labor  unloading  structural  steel  from 
cars,  hauling  to  job,  and  unloading  at 
building. 

(b)  Labor  distributing  structural  steel  from 
point  of  unloading  at  the  job  to  der- 
ricks, ready  for  placing  in  the  building. 

(c)  Labor   placing  and   raising   derricks, 
hoisting  engines,   air  compressors,  re- 
moving same,  etc. 

(d)  Labor  handling  and  placing  structural 
steel.     Structural  steel  is  estimated  by 
the   number   of  tons   of   steel  placed. 
State  whether  job  is  wall  bearing  or 
steel  skeleton  frame. 

(e)  Labor  placing  steel  lintels,   cast  iron 
columns,  loose  I  beams,  and  other  mis- 
cellaneous iron  and  steel.    Give  weight 
of  materials  placed. 

(f)  Labor   time   required  bolting   connec- 
tions.   Give  number  of  bolts  placed. 

(g)  Labor  time  required  heating  and  driv- 
ing   rivets.      Give    number    of    rivets 
placed. 

(h)     Labor  placing  and  erecting  steel  stacks, 


COST   SCHEDULE  53 

etc.  Give  size  of  stack  and  weight  of 
same. 

(i)  Labor  handling  and  placing  miscellan- 
eous iron  sidewalk  doors,  area  gratings, 
coal  hole  covers,  coal  hole  doors,  coal 
chutes,  cast  iron  bumpers,  etc. 

(j)  Labor  assembling  and  erecting  in  place 
ornamental  iron  stairs,  etc.  Give  detail 
of  stair,  story  height,  and  a  general 
description  for  reference. 

(k)  Labor  assembling  and  erecting  iron  fire 
escapes,  etc.  Give  number  of  stories, 
number  of  flights  of  stairs,  number  of 
platforms,  width  of  stairway,  etc. 

(1)  Labor  handling  and  placing  steel  sash. 
Give  number  of  sections  placed  and 
area  in  square  feet. 

(m)  Labor  assembling  and  placing  orna- 
mental iron,  brass,  or  copper  store 
fronts. 

(n)  Labor  on  miscellaneous  ornamental 
iron  work. 

PLUMBING  AND  GAS  FITTING 
"KF-1" 

(a)  Labor  unloading  materials  from  cars, 
hauling  to  building,  and  unloading  at 
building  site. 


54        PRACTICAL    COST   KEEPING 

(b)  Labor  roughing  in  for  closets,  bath  tubs, 
urinals,  lavatories,  etc.     Give  average 
number  of  fixtures  roughed  in  per  8 
hour  day. 

(c)  Labor  handling  and  setting  fixtures, 
such  as,  bath  tubs,  lavatories,  showers, 
toilets,  urinals,  slop  sinks,  etc. 

(d)  Labor  running  gas  pipe  for  ranges,  fire 
places,   lights,   etc.     Give   number   of 
lineal  feet  of  pipe  run  and  size  of  pipe. 

(e)  Labor  setting  ranges,  gas  fixtures,  etc. 

(f)  Labor    covering    water    pipes.      Give 
number  of  lineal  feet  of  pipe  covered, 
kind  of  covering,  and  size  of  same. 

STEAM,  HOT  WATER,  AND  FURNACE 
HEATING 

"SP-1" 

(a)  Labor  unloading  material  from  cars, 
hauling  to  job,  and  unloading  at  the 
building. 

(b)  Labor  setting  boiler.    Give  size  of  same 
and  conditions  of  setting. 

(c)  Labor  bricking  up   boiler,  breeching, 
etc. 

(d)  Labor  roughing  in  for  radiators,  etc. 
Give  ntnnber  of  radiators  roughed  in 
per  8  hour  day. 


COST   SCHEDULE  55 

(e)  Labor    setting    radiators,    valves,    air 
cocks,  etc.,  and  labor  required  to  make 
all    necessary    connections    for    same. 
Give  number  of  radiators  connected  up 
per  8  hour  day. 

(f )  Labor  setting  temporary  radiators,  con- 
necting and   disconnecting   same,   etc. 
Give  number  of  radiators  set  and  con- 
nected per  8  hour  day. 

(g)  Painters'   time   painting   or  bronzing 
radiators.       Measurement     should    be 
given    in    square    feet    of    radiation 
painted. 

(h)  Labor  covering  all  kinds  of  pipes.  Give 
size  of  covering,  kind,  and  number  of 
lineal  feet  installed. 

ELECTRIC  WIRING 

'  *  TP-1 ' J 

(a)  Labor  unloading  materials  from  cars, 
hauling  to  job,  and  unloading  at  build- 
ing site. 

(b)  Labor  running  conduit  up  to  1  inch  in 
diameter,  placing  outlet  boxes,  recepta- 
cles,  switches,   etc.     Give   number   of 
lineal  feet  placed  together  with  size 
of  same. 


56        PRACTICAL    COST   KEEPING 

(c)  Labor  running  conduit  up  to  3  inches 
in  diameter,  placing  outlet  boxes,  recep- 
tacles, switches,  etc.     Give  number  of 
lineal  feet  placed  together  with  the  size 
of  same. 

(d)  Labor  installing  switch  boards,  gene- 
rators, dynamos,  and  all  classes  of  elec- 
trical apparatus  for  power  houses. 

(e)  Labor  installing  and  placing  telephones. 
Keep  separate  time  on  running  conduit 
and  wires  and  placing  telephone  instru- 
ments. 

(f)  Labor  installing  door  bells,  annunci- 
ators, etc.    Give  number  installed. 

(g)  Labor  pulling  wires,  etc.    Give  number 
of  lineal  feet  installed  per  8  hour  day. 

(h)  Labor  installing  all  classes  of  lighting 
fixtures.  Give  number  of  fixtures 
placed. 

(i)  Labor  handling  and  installing  all  classes 
of  miscellaneous  electrical  work  as  re- 
quired by  the  individual  job. 

ALL  CLASSES  OF  EXTRA  WORK  NOT 
IN  ORIGINAL  CONTRACT 

"XP-1" 

All  classes  of  extra  work  on  orders  re- 
ceived from  Architect  or  Owners,  work 


COST   SCHEDULE  57 

completed,  for  sub-contractors,  and  any 
work  that  is  not  connected  with  the 
original  contract,  should  bear  an  "X" 
symbol.  The  ' '  Order  for  Change ' '  sheet 
should  bear  any  number ;  such  as  ' '  XP- 
21,"  and  the  ''Labor  Distribution 
Card"  on  salmon  color  should  bear  the 
same  number,  so  that  the  office  can 
conviently  locate  all  expenditures  that 
are  chargeable  to  others  and  not  to  the 
original  contract. 


CHAPTER  II 

SHEETS  USED  IN  THE  TIME  AND 
COST-KEEPING  SYSTEM 

All  of  the  various  kinds  of  sheets  required  in 
connection  with  this  system  are  designed  for  use 
in  the  ordinary  loose  leaf  binder ;  using  sheets  4 
by  6%  inches  which  may  be  filed  in  the  office 
on  the  ordinary  loose  leaf  poster  or  in  a  card 
index ;  taking  5  by  7  inch  cards.  By  using  sheets 
of  this  size  it  is  possible  for  the  foreman  or  time- 
keeper to  carry  all  necessary  sheets  with  him  on 
the  job  at  all  times  for  ready  reference.  This 
includes  such  sheets  as  the  Weekly  Expense 
Sheets,  Foremen's  Reports,  Time  Sheets  and 
Pay-roll,  Labor  Distribution  Sheets,  and  the 
Order  for  Change  blanks. 

TIME  AND  PAY-ROLL  SHEETS 

In  this  system  the  Pay-roll  sheet  is  also  the 
time  sheet  and  vice  versa.  The  foreman  or  time- 
keeper enters  the  time  on  the  sheet  at  the  end 
of  each  working  day;  and  when  the  pay-roll 
week  ends,  it  is  only  necessary  to  enter  the  last 
day's  time  in  the  book,  total  the  hours,  and  make 

58 


TIME  AND  PAY-ROLL  SHEETS      59 

the  necessary  extensions ;  and  the  sheets  are  then 
ready  for  the  office ;  or,  if  the  pay  rolls  are  not 
made  up  by  the  foreman  or  time-keeper  on  the 
job,  the  time  for  the  last  day  is  entered  in  the 
book  and  the  sheets  forwarded  to  the  office  for 
completion. 

Where  it  is  desirable  or  necessary  to  keep 
copies  of  the  time  or  pay-roll  sheets  on  the  job, 
the  sheets  should  be  printed  in  purple  copying 
ink;  and  the  time-keeper  or  foreman  should  fill 
in  the  time  and  amounts  either  with  copying  ink 
or  with  a  very  hard  indelible  pencil.  These 
sheets  may  then  be  placed  in  a  regular  letter 
press  copy  book,  with  the  tissue  sheets  dampened 
according  to  instructions  and  placed  in  the  letter 
press;  and  an  exact  duplicate  of  the  original 
time  and  pay-roll  sheet  is  produced.  (This  sys- 
tem may  be  used  with  all  the  various  forms  if  so 
desired.)  This  takes  but  a  very  few  minutes, 
and  saves  a  large  amount  of  time  and  labor  copy- 
ing all  the  names  and  time  from  the  time  book 
into  the  pay-roll  book,  eliminates  the  possibility 
of  error,  and  reduces  the  cost  of  stationery  nearly 
one-half ;  as  it  is  not  necessary  to  make  a  carbon 
copy  of  the  original  pay-roll  sheets. 

By  using  this  system  the  copies  as  well  as  the 
original  pay-roll  sheets  as  turned  into  the  home 


60        PRACTICAL    COST   KEEPING 

office,  contain  all  the  original  checkings,  marks, 
notations,  etc.,  that  were  inserted  by  the  fore- 
man or  time-keeper,  such  as  late  and  absent 
marks,  etc. 

Another  great  advantage  which  this  system 
enjoys  over  most  any  other  time  and  pay-roll 
sheet  is  its  great  value  in  law  suits,  personal 
injury  claims,  etc.  The  original  time  sheets  may 
be  quickly  produced  showing  the  actual  check- 
ings of  every  man  on  the  job;  giving  the  time 
they  started  and  quit  work,  and  the  number  of 
men  working  each  day.  In  law  suits  of  delays, 
personal  injuries,  etc.,  these  sheets  are  authentic, 
and  cannot  successfully  be  tampered  with;  and 
they  furnish  weighty  evidence  beyond  dispute, 
whereas  a  copied  pay  roll  cannot  successfully 
be  produced  as  evidence. 

METHOD  USED  IN  KEEPING  TIME 

Before  the  men  start  work  in  the  morning 
they  should  report  at  the  job  office  and  give 
either  their  name  or  check  number,  or  leave  their 
brass  check  in  the  office.  From  this  record  the 
time-keeper  enters  on  the  time  sheet  a  small  dot 
at  the  left  side  of  the  small  square,  opposite  the 
man 's  name,  giving  the  day  of  the  week ;  as  it  is 
from  these  dots  he  is  able  to  tell  what  men  have 
checked  in  for  work  in  the  morning  and  whom  to 


METHOD  USED  IN  KEEPING  TIME    61 

look  for  when  the  men  are  checked  on  the  job 
during  the  day.  If  a  man  reports  for  work 
late,  a  small  L  is  placed  on  the  left  side  of  the 
small  square  instead  of  the  dot,  and  if  the  man 
leaves  work  before  the  close  of  the  day,  a  small 
E  is  placed  at  the  right  edge  of  the  small  square, 
which  designates  the  man  left  work  early  in  the 
day.  The  men  are  checked  while  at  work  on  the 
job,  either  three  or  four  times  a  day,  depending 
upon  the  time  at  the  disposal  of  the  time-keeper 
or  foreman,  and  at  intervals  of  about  two  hours. 
As  the  time-keeper  goes  over  the  job  he  enters 
in  the  upper  left  hand  corner  of  the  small  square, 
a  symbol  designating  the  class  of  work  the  man 
is  performing  at  the  time,  for  example,  "C2" 
designates  the  man  is  working  in  the  gang  mix- 
ing and  depositing  concrete.  Each  time  the 
men  are  checked  on  the  job  the  symbols  desig- 
nating the  class  of  work  at  which  the  men  are 
engaged  are  entered  as  shown  in  the  accompany- 
ing illustration  (Figure  1),  but  if  the  man  is 
working  at  the  same  thing  all  day,  only  the  small 
symbol  is  repeated. 


62        PRACTICAL    COST   KEEPING 


\ 


o  _ 

S« 

2a 


i! 

a  " 


1 


II 


Adva 
Pay- 


\ 


£-U- 

r^S 


\ 


•§^ 


METHOD  USED  IN  KEEPING  TIME    63 

At  the  close  of  the  day  the  men  check  out  at 
the  job  office,  giving  either  their  names  or  check 
numbers,  as  they  did  in  the  morning ;  and  from 
this  record  the  time-keeper  enters  the  complete 
time  for  the  day  into  the  time  and  pay  roll  book. 
Always  use  a  very  hard  pencil,  preferably  a 
"HHHH"  for  marking  the  small  letters  and 
symbols  in  the  squares,  as  it  is  necessary  the 
marks  be  very  small  and  made  with  a  sharp 
point,  which  is  only  satisfactorily  obtained  by 
using  a  pencil  containing  hard  lead.  For  enter- 
ing the  time  in  the  book,  either  copying  ink  or 
an  indelible  pencil  (hard  lead)  should  be  used 
to  produce  a  letter  press  copy. 

The  small  symbols  as  given  below  are  used 
to  designate  the  various  classes  of  work  coming 
under  the  main  classifications,  and  should  be 
used  in  checking  the  time  of  the  men  on  the  job, 
as  .given  in  the  preceding  pages : 

(a)    (to)    (c)    (d)    (e)    (f)    (g)    (h)    (i)    (j)    (k)  (1)  (m)(n) 

X)     l/*-|X+VAl_J     I"!    N 

From  the  original  check  marks  on  the  time 
sheets,  the  time-keeper  goes  through  the  sheets 
and  totals  the  number  of  hours  for  each  class 
of  labor  on  the  separate  branches  of  work;  and 


64        PRACTICAL    COST   KEEPING 

the  total  number  of  hours  as  totaled  under  the 
different  classifications  must  check  to  the  hour 
with  the  total  number  of  hours  as  shown  on  the 
time  sheets  for  that  day.  The  Foreman's  Re- 
port is  used  in  conjunction  with  the  time-keeper's 
report,  and  by  comparing  the  total  number  of 
hours  on  both  sheets,  the  hours  of  each  class 
of  labor  are  entered  on  the  Labor  Distribution 
sheets  as  described  in  the  following  pages. 

CHECK  SYSTEMS  USED  AND  IN  USE 

All  concerns  use  various  methods  of  check- 
ing time  but  nearly  all  of  them  use  the  brass 
check.  Some  companies  have  the  men  remove 
their  checks  from  the  board  upon  starting  work 
in  the  morning  and  deposit  them  again  at  night 
upon  leaving  the  job;  but  the  most  satisfactory 
method  for  all  concerned  is  to  have  the  men  de- 
posit their  checks  in  the  office  or  on  the  board 
upon  reporting  for  work  in  the  morning  and 
taking  their  checks  home  with  them  at  night. 
This  is  especially  true  in  cases  of  sickness,  acci- 
dent or  absence  for  any  reason.  If  the  man 
has  been  absent  from  work  for  several  days  or 
weeks,  and  has  not  been  able  to  draw  his  pay, 
he  still  retains  his  check  for  identification  pur- 
poses, and  keeps  it  as  long  as  there  is  money  due 


CHECK  SYSTEMS  USED  AND  IN  USE    65 

him  from  the  company.  When  the  man  is  dis- 
charged, quits  or  leaves  for  any  reason  what- 
ever, the  check  is  "lifted"  when  he  has  received 
his  pay.  This  system  has  been  found  much 
more  satisfactory  than  most  any  other  now  in 
use,  as  all  checks  hung  on  the  board  in  the  morn- 
ing represent  men  working  on  the  job. 

In  giving  out  brass  checks  to  workmen  it  is 
well  to  keep  the  different  trades  separated  as 
much  as  possible;  for  instance,  laborers  would 
have  checks  ranging  in  number  from  1  to  150; 
carpenters  from  151  to  200;  masons  201  to  250, 
etc.  In  this  way  it  is  always  possible  to  tell  at 
a  glance  the  occupation  of  any  man  employed  on 
the  job. 

On  the  pay  roll,  all  the  men  of  one  occupa- 
tion should  be  placed  on  sheets  together,  as  this 
will  avoid  much  confusion  and  save  consider- 
able time  in  checking  the  men  on  the  job,  and 
furthermore,  in  making  up  the  pay  rolls  at 
the  end  of  the  week  all  men  of  one  rate  are  to- 
gether. 

FOREMAN'S  REPORT 

Each  foreman  on  the  job  has  a  loose  leaf  book 
similar  to  the  one  carried  by  the  time-keeper.  In 
this  book  are  carried  the  Foreman's  Report 
sheets,  as  illustrated  in  Figure  2.  At  the  close  of 


G6  PRACTICAL    COST   KEEPING 


FOREMAN  '8  REPORT  67 

each  working  day  the  foreman  makes  a  report 
of  the  men  who  have  been  working  under  him 
and  what  they  have  been  doing.  For  instance, 
if  the  carpenter  foreman  has  15  carpenters  work- 
ing 8  hours  each,  he  will  have  to  account  for  120 
hours  carpenter  time,  and  this  method  may  be 
repeated  to  cover  every  foreman  and  trade  work- 
ing on  the  job. 

It  is  not  necessary  that  the  foreman  reports 
the  quantity  of  work  performed  each  8  hour  day, 
as  it  has  been  found  that  many  very  good  fore- 
men are  unable  to  do  this  class  of  work;  so  it 
may  be  left  to  the  job  office  to  complete ;  or  the 
quantities  may  be  checked  once  a  week  and,  in- 
cluded on  the  Labor  Distribution  sheet  when  the 
pay  rolls  are  totaled.  It  is  absolutely  essential 
that  the  foreman  reports  the  number  of  hours 
employed  on  any  piece  of  work,  the  total  to 
agree  with  the  number  of  men  working  during 
the  day. 

From  the  time  sheets  and  the  Foreman's  Re- 
port the  time-keeper  is  able  to  check  the  number 
of  hours  time  for  all  classes  of  labor  required 
to  complete  any  certain  piece  of  work ;  and  from 
the  result  of  the  checkings  entered  in  the  time 
book  and  the  Foreman's  Report,  the  time  is  en- 
tered onto  the  Labor  Distribution  sheets.  If 


68        PRACTICAL    COST   KEEPING 

there  were  20  carpenters  working  8  hours,  25 
masons  working  8  hours  and  35  laborers  working 
8  hours,  it  would  be  necessary  for  the  time-keeper 
to  account  for  160  hours  carpenter  time,  200 
hours  mason  time  and  280  hours  laborers' 
time,  and  this  time  may  be  divided  so  as  to  cover 
twenty-five  branches  of  work. 

LABOR  DISTRIBUTION   SHEETS 

The  labor  distribution  sheets  or  cards  are 
printed  on  either  yellow  paper  or  cardboard,  de- 
pending upon  the  filing  system  in  use — whether 
a  loose  leaf  binder  or  a  card  index  system.  The 
yellow  card  is  used  to  distinguish  it  from  any 
other  sheet  in  use ;  so  that  a  glance  will  show  it  to 
be  a  Labor  Distribution  sheet.  "Where  there  is 
extra  work  involved  or  charged  against  sub-con- 
tractors, a  salmon  colored  card  is  used  and  from 
this  color  the  home  office  distinguishes  items  that 
are  to  be  charged  as  extras  to  the  original  con- 
tract or  work  completed  for  sub-contractors. 

Every  week  one  card  is  made  out  for  each 
branch  of  work  being  performed  and  each  day 
the  time  is  entered  from  the  original  time  and 
pay  roll  sheets  and  Foreman's  Report  to  the  La- 
bor Distribution  sheets.  For  instance,  if  there 
are  350  hours  for  laborers  during  any  one  day, 


LABOR  DISTRIBUTION  SHEETS      69 

100  hours  may  be  charged  against  masonry,  25 
hours  to  cut  stone  work,  200  hours  to  reinforced 
concrete,  etc.,  until  the  entire  350  hours  are  ac- 
counted for  and  this  same  system  will  work  out 
for  every  trade  employed  upon  the  building.  At 
the  end  of  the  week  when  the  Pay  Roll  sheets  are 
totaled  up,  the  Labor  Distribution  sheets  are 
totaled  in  the  same  way,  and  the  two  should  bal- 
ance to  the  cent,  unless  an  odd  rate  is  in  use  when 
it  will  be  necessary  to  add  or  deduct  a  few  cents 
to  make  the  cards  balance  with  the  pay  roll. 

If  the  time  is  entered  on  the  Labor  Distribu- 
tion sheets  on  the  job,  the  totals  of  both  the 
Pay  Rolls  and  the  Distribution  Sheets  may  be 
extended  in  the  office;  where  the  men  on  the 
job  are  too  busy  or  perhaps  not  capable  of  doing 
this  work.  The  totals  from  one  week  to  the 
next,  and  the  entire  back  of  the  card  may  be 
worked  out  in  the  office,  providing  the  neces- 
sary information  regarding  the  amount  of  work 
in  place  is  furnished  from  the  job. 

To  many  contractors  the  information  given 
on  the  front  of  the  card  will  prove  sufficient,  and 
they  will  find  the  use  of  the  back  of  the  card 
unnecessary;  but  to  the  contractor  who  is  do- 
ing work  in  all  parts  of  the  country  and  desires 
to  reduce  all  classes  of  work  to  units  of  measure 


70        PRACTICAL    COST    KEEPING 

per  man  hour  for  use  on  future  estimates,  the  in- 
formation as  given  on  the  back  of  the  card  will 
prove  valuable  and  complete.  If  desired,  this 
information  may  be  worked  up  from  the  cards 
at  the  completion  of  the  job  but  it  will  be  much 
easier  and  more  satisfactory  to  keep  the  cards 
up  to  date  as  the  job  progresses. 

At  the  completion  of  the  job  the  last  card 
issued  on  any  branch  of  work  may  be  filed ;  and 
this  one  card  will  contain  a  complete  summary 
of  the  job  from  start  to  finish.  The  other  cards 
may  be  destroyed  or  filed  in  the  vaults  if  so 
desired. 

The  front  of  the  distribution  sheet  gives  the 
amount  of  work  completed  up  to  the  past  week, 
the  work  completed  the  present  week,  and  the 
total  quantity  of  work  completed  to  date.  The 
pay  roll  costs  from  the  beginning  of  the  job  up 
to  the  present  time  are  also  given,  together  with 
the  average  labor  cost  per  unit  of  measure  up 
to  the  past  week,  present  week,  and  the  average 
cost  to  date.  The  quantity  of  work  a  mechanic 
averaged  per  8  hour  day  from  the  start  of  the 
job  up  to  the  present  time  is  also  given. 


HOW   TO   KEEP   COSTS 


71 


t*? 

1 

il| 

a 

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Z 

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1  = 

1 

00 

3 

. 

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ll 

2° 

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II 

1 

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ll 

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Average 
t  Cost 

1 

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Is 

° 

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p 

CUPATION 

Quantity  Work 
In  Place 

c 

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T 

a 

1 

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8 

CM 

CO 

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10 

(0 

h. 

00 

1 

Previous 

This  Week 

| 

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72        PRACTICAL    COST    KEEPING 

The  back  of  the  card  analyzes  all  costs  and 
reduces  them  to  their  lowest  possible  terms  in 
money,  hours,  and  the  time  required  to  complete 
any  certain  unit  of  work. 

The  Unit  Labor  Costs  as  given  at  the  top  of 
the  card  show  where  it  cost  $7.00  per  thousand 
to  lay  common  brick,  of  this  amount  $4.50  was 
for  masons;  $1.40  was  for  laborers  assisting 
masons;  60  cents  was  for  men  making  mortar; 
and  50  cents  was  for  laborers  building  scaffold; 
thereby  making  it  possible  to  know  just  where 
and  how  the  different  costs  were  arrived  at. 
It  is  not  necessary  to  write  in  the  squares, 
numbered  1,  2,  3,  4,  5,  6,  7  and  8,  giving  the 
occupations,  unless  desired;  as  the  front  of  the 
card  is  numbered  in  the  same  manner,  so 
by  merely  turning  the  card  it  is  possible  to  see 
just  what  class  of  mechanics  were  employed  in 
the  construction  of  the  work. 

The  Total  Labor  Hours  columns  give  the  total 
number  of  hours  required  by  each  class  of  me- 
chanics to  complete  the  job,  first  are  given  the 
number  of  hours  up  until  the  present  week; 
then  the  number  of  hours  required  during  the 
present  week;  and  the  lower  columns  show  the 
total  number  of  hours  to  the  present  time.  This 
is  very  valuable  where  it  is  desired  to  reduce 


HOW   TO   KEEP   COSTS 


73 


CO 

00 

CO 

1 

(0 

(O 

(O 

1 
W 
(3 

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74        PRACTICAL    COST   KEEPING 

the  costs  on  the  entire  job  to  man  hours  per  unit 
of  measure. 

The  Labor  Hours  Per  Unit  columns  give  the 
average  number  of  hours  of  the  different  classes 
of  labor  to  complete  a  certain  amount  of  work, 
viz. :  a  thousand  feet  of  lumber,  a  thousand  brick, 
one  hundred  square  feet  of  concrete  forms,  etc. 

This  column  is  also  very  valuable  to  the  con- 
tractor who  does  work  in  many  parts  of  the 
country  at  varying  wage  scales;  as  he  can  tell 
at  a  glance  just  how  many  hours  of  each  class 
of  labor  are  required  to  complete  any  piece  of 
work. 

HOW  TO  KEEP  COSTS 

In  order  to  keep  costs  so  that  they  may  be 
of  value  to  the  contractor  in  preparing  future 
estimates,  it  is  important  that  they  be  kept  in 
identically  the  same  manner  in  which  new  work 
is  to  be  estimated;  the  units  of  measures  should 
be  kept  the  same,  and  the  costs  and  hours  should 
be  compiled  accordingly. 

In  order  to  make  this  plain  to  those  who  have 
never  made  an  attempt  to  keep  unit  costs  on 
their  work;  to  give  the  time-keeper  on  the  job 
exactly  the  information  required  in  the  office, 
and  to  give  the  bookkeeper  or  estimator  the  in- 


HOW  TO  KEEP  COSTS  75 

formation  necessary  to  reduce  the  costs  to  work- 
ing units;  the  different  branches  of  work  will 
be  dealt  with  and  practical  examples  showing 
the  cards  in  use  under  varying  conditions  will 
be  given.  This  will  give  those  who  are  not  fa- 
miliar with  cost  keeping  the  necessary  infor- 
mation to  compile  valuable  data  on  all  classes 
of  work. 


CHAPTER  III 

GENERAL  CONDITIONS 

The  branch  of  work  covered  by  General  Condi- 
tions gives  the  pay  roll  cost  of  the  Superin- 
tendents, time-keepers,  material  clerks,  civil  or 
constructing  engineers,  day  and  night  watchmen 
and  other  miscellaneous  pay  roll  expense  in  con- 
nection with  the  job.  All  the  above  items  are 
generally  figured  as  overhead  expense  and  are 
non-productive  labor.  The  pay  roll  covering 
plant,  temporary  offices,  tool  and  cement  sheds, 
hoisting  towers,  placing  derricks,  etc.,  are  all 
general  expense,  as  it  will  cost  just  as  much  to 
build  a  tower  to  hoist  500  yards  of  concrete  as 
one  to  hoist  5,000  yards,  so  when  the  plant  costs 
are  charged  directly  to  the  different  branches 
of  work  using  them  the  ratio  of  proportions  are 
unfair.  All  plant  and  equipment  charges  should 
be  charged  to  a  special  account  in  order  that 
the  costs  as  reduced  to  units  of  measure  may 
be  of  value. 

Figure  5  shows  the  distribution  sheet  as  used 
under  General  Conditions,  and  showing  the  vari- 

76 


GENERAL  CONDITIONS 


11 


ous  classes  of  men  employed  and  charged  to 
General  Conditions.  Under  pay  roll  costs  are 
given  the  total  expenditures  on  the  job  to  the 
present  time. 


Ceatial  Hospital 


Fr«*U  It  Walker  Company 

LABOR  DISTRIBUTION 

W..>  Ending  & 


FSSMTWT-^.v" 


//// 


^£2u 


Fig.  5.     Keeping  Costs  on  General  Expense. 

Figure  6,  which  is  the  back  of  figure  5,  an- 
alyzes the  costs,  and  shows  just  what  portion  of 
$1,756.00  was  spent  for  superintendent,  time- 
keeper, civil  engineer,  watchmen,  mason,  car- 
penter, and  labor  foreman,  together  with  the 
total  number  of  hours  put  in  by  the  different 
professions  and  trades. 

You  will  note  that  all  foremen's  time  is  car- 
ried under  General  Conditions.  This  is  not 
•customary,  but  at  the  same  time  it  is  the  proper 


78 


PRACTICAL    COST   KEEPING 


charge.  For  instance,  if  the  mason  foreman's 
time  is  charged  against  masonry,  and  there  are 
three  or  four  weeks  of  bad  weather  with  only 
ten  or  fifteen  thousand  brick  laid,  the  cost  of 


COST   ANALYSIS    RECORD 
UNIT  LABOR  COSTS                                              UNfT 

9f 

1dJ~ 

IsSt, 

•1//T7 

This  Week 

Jb.oo 

^oo 

S&oo 

/(y.OO 

/-(-^oo 

/Jo.  oo 

•i-o.oo 

7-   , 

ToUl 

^OC.OQ 

100  00 

•>So.oo 

I1&.00 

14  4-.  DO 

>8o  »o 

/  7  4..OO 

j-£TL»». 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

*> 

6 

7 

8 

Previous 

3oo 

3o  % 

3-0  K 

&7  i- 

SoS 

3o£ 

34  if 

This  Week 

y-4* 

y*J- 

<?6 

/jd- 

^•*4- 

l£t£ 

ToUl 

3£~y 

2^^ 

5Ls'V 

-7^  # 

3£-^. 

££l- 

3*88 

LABOR  HOURS  PER  UNIT                                UNIT 

\ 

2 

3 

4 

5 

5 

7 

8 

Previous 

This  Week 

ToUl 

f(H»  104                                                                                     Cop>fl.M  ISIS  B»  F™«»    ft.  W,l»,                                                                         (Ov^> 

Fig.   6.     Analyzing  Costs  on  General  Expense. 

laying  same  will  be  enormous,  and  still  the  men 
may  be  doing  a  fair  day's  work  every  day.  All 
foremen's  time  should  be  charged  under  general 
conditions  and  then  the  costs  will  give  the  actual 
time  employed  by  mechanics  and  helpers  to  ac- 
complish a  certain  piece  of  work.  The  same 
thing  is  applicable  to  every  branch  of  building 
or  construction  work. 

Figure   7   gives   the   cost   of   constructing   a 
brick  hoist  80  feet  high  for  use  with  double 


GENERAL  CONDITIONS 


79 


Cental  Bospilal 


Frank  R.  Walker  Company 

LABOR  DISTRIBUTION  Sh««  N«_ 

IMAM*         APR  6  "1916  JOCK,. 


OCCUPATION 


" 


rert 


o 


Fig.  7.     Keeping:  Cost  on  Plant  Charges. 

cages;  giving  the  cost  last  week,  the  cost  this 
week>  and  the  total  cost  of  same.     Figure  8, 


COST  ANALYSIS    RECORD 
UNIT  LABOR  COSTS                                           UNIT 

1 

2 

3 

4- 

5 

6 

7 

8 

Pmtou* 

—&£*- 

£AI 



THto  Wok 

J/.to 

Moo 

/>oo 

T.U. 

MsSe 

2-yoo 

/>oo 

//>,  64> 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

S 

6 

7 

a 

Pmtoia 

7*L 

p 

s 

Thto  w,.k 

R* 

ho 

/6 

- 

Total 

41 

to 

/G 

LABOR  HOURS  PER  UNIT                               UNIT 

i 

2 

3 

4 

5 

6 

7 

8 

Pr,viou» 

ThU  Week 

ToUl 

'—>  '«e                                                        C«W'H,M  itii  B,  F™.»  «.  W..M.                                                to^» 

Fig.  8.     Analyzing  Costs  on  Plant  and  Equipment. 


80        PRACTICAL    COST   KEEPING 


which  is  the  back  of  figure  7,  gives  the  time 
for  carpenters,  laborers,  and  engineers  in  the 
construction  of  same,  and  the  total  number  of 
hours  required  by  each  trade. 


Prank  R.  Walker  Company 
LABOR  DISTRIBUTION 

W«.i,E««^ APRfi  -J  16        **' 


i       ) 


2 


*A6orar* 


Vf 


-tM.ee. 


g' 


Fig.  9.     Costs  on  Constructing1  Temporary  Buildings. 

Under  figure  9  are  given  the  costs  of  build- 
ing the  temporary  shanty  or  office,  the  size  of 
same,  and  the  number  of  feet  of  lumber  re- 
quired. The  total  pay  roll  cost  to  date  is  given, 
together  with  the  average  cost  per  thousand  feet 
of  lumber,  and  the  quantity  of  lumber  a  man  will 
handle  and  frame  per  8  hour  day.  On  the  back 
of  this  card,  figure  10,  are  given  the  separate 
units,  showing  just  what  items  are  included 
in  the  total  cost,  the  number  of  hours  worked 


GENERAL  CONDITIONS 


81 


by  the  various  classes  of  labor  from  the  start  of 
the  job  to  the  present  time,  and  the  number  of 
hours  required  for  carpenters  and  laborers  to 
handle  and  frame  a  thousand  feet  of  lumber. 


UNIT  LABOR  COSTS 


COST  ANALYSIS    RECORD        /) 
UNIT1/!/- 


'(..lo 


TOTAL  LABOR  HOURS  J&  Aoofo 


s»    3  4 


LABOR  HOURS  PEB  UNIT 


Fig.  10.    Analyzed  Costs  on  Temporary  Structures. 

UNLOADING  MATERIAL  FROM  CARS 

On  jobs  where  the  different  materials  are  de- 
livered on  cars,  it  is  well  to  keep  separate  costs 
of  the  unloading,  as  there  are  a  great  many  jobs 
where  the  materials  are  delivered  by  truck,  and 
a  comparison  of  costs  would  not  be  possible 
unless  the  unloading  were  kept  separately. 

On  the  cost  schedule  as  given  on  the  preced- 
ing pages  are  included  all  items  that  enter  in- 
to the  construction  of  an  ordinary  building; 


82 


PRACTICAL    COST    KEEPING 


so  that  reference  to  this  schedule  will  give  the 
reader  an  idea  of  the  class  of  materials  to  be 
unloaded  and  the  basis  for  keeping  costs  on  same. 


Central  Dossal 


Frank  B.  Walker  Company 
LABOR  DISTRIBUTION 

.  **«  APR  6  "  1916 


*L 


fe 


/rf 


4&L 


S 


14.00 


Fig.    11. 


Costs   on   Unloading   Sand   and   Gravel   from 
Cars. 


Under  figure  11  are  given  the  time  required 
by  laborers  unloading  sand  and  gravel  from  the 
cars;  the  quantity  of  each  unloaded,  together 
with  the  total  pay  roll  cost  to  date  and  the  aver- 
age labor  cost  per  cubic  yard.  The  average 
number  of  cubic  yards  a  man  will  unload  per 
8  hour  day  are  also  given.  On  the  back  of  this 
card,  figure  12,  are  given  the  separate  labor 
costs  and  the  total  number  of  hours  worked  by 
each  class  of  workmen,  and  the  column  at  the 


UNLOADING  MATERIAL 


83 


bottom  of  the  card  gives  the  average  time  for 
a  laborer  to  unload  a  cubic  yard  of  sand  or 
gravel. 


COST  ANALYSIS    RECORD    (t 
UNIT  LABOR  COSTS                                          UNIT£ 

^<S*  Jtf' 

&ror*/ 

1    4 

Pmlou* 

.J-Stv 

^f^v 

Thl«  We.k 

.if 

./V 

Total 

.?£ 

£/ 

TOTAL  LA 

BOR  HOURS 

UNIT 

1     (4J 

Prtvlou* 

/OO 

«^y 

Th«  W..k 

4<o 

^ 

Total 

/4t> 

//£ 

LABOR  HOURS  PER  UNIT                               UNIT  J^Us    &Ur    /£&. 

i  (a} 

2     ^ 

3 

4 

5 

6 

^ 

8 

PravKxa 

3&  fa* 

y//ifc^ 

Thti  W.ek 

zptr  , 

^tf 

Total 

JSf     » 

^       „ 

».*.  104                                                                                    Owr<»M  <«14  B,  f».»    «.  w.ito.                                                                         ton^ 

Fig.  12.  Analyzed  Costs  on  Unloading-  Sand  and  Gravel. 

Figure  13  illustrates  the  method  used  in  un- 
loading both  common  and  face  brick.  The  num- 
ber of  thousands  of  each  kind  of  brick  unloaded 
to  date,  the  pay  roll  cost  of  same,  and  the  aver- 
age cost  of  unloading  one  thousand  brick.  The 
number  of  thousand  brick  a  laborer  will  unload 
per  8  hour  day  are  also  given.  On  the  back  of 
this  card,  figure  14,  are  given  the  separate  unit 
costs  which  go  to  make  up  the  total  costs  as 
given  on  the  front  of  the  card.  The  total  num- 
ber of  hours  required  to  complete  the  entire 


84        PRACTICAL    COST    KEEPING 


job  are  given,  and  the  number  of  hours  required 
to  unload  both  one  thousand  common  and  one 
thousand  face  brick  are  also  given. 


Cental!  fifKr.it  I        Frank  **•  ^alk**  Company 
Bunding  ^""al  nOSplCU  LABOR   DISTRIBUTION 

&.•  /y>o.  7  • 


6  -  1916 


(&  \y 


OCCUPATION 


F     S     S     M     T     W     T 


>/& 


7r^    CT  60      GO 


Fig.  13.     Labor  Costs  on  Unloading  Brick  from  Cars. 


COST   ANALYSIS    RECORD    R773B8"OHE»RBC 

XJ  NIT  LABOR  COSTS                                              y_NIT0/^^o_^£a       » 

i   ^U 

2       (^y' 

3 

4 

9 

6 

7 

8 

Prevloue 

^£^ 

.88 

Tr^  Week 

//f 

•f^~ 

Tot.l 

tf£ 

tfo 

TOTAL  LABOR  HOURS 

UNIT 

'  ^U 

2  (ti 

3 

4 

9 

0 

7 

0 

Ptevlou* 

^/^2,/j, 

/SO 

Thi.  Week 

7^. 

To«.l 

Sid-'/i' 

//-/ 

LABOR  HOURS  PER  UNIT                                UNIT^ 

^"J^TL^^T* 

1  Cb/^ 

2/tfce 

3 

4 

9 

6 

7 

8 

Pr.vloyi 

/^  T^L 

2?*  -Jb 

Th,e  Week 

/£•  . 

2-'/$    i. 

ToUl 

/^ 

2-'<M    n 

r—.«                                                      o^^M-H^f--.  ..«««                                              *>— 

Fig.  14.     Method  of  Analyzing  Costs  on  Unloading 
Brick. 


UNLOADING  MATERIAL 


85 


Frank  R.  Walker  Companr 

LABOR  DISTRIBUTION  «fc«<*  No. 

«**•«*.        APR  6 -1916     *.,*. 


OCCUPATION 


F     S     S     M     T     W     T     MOW>     •"« 


feZ. 


^Sh  '"•"' 


{IO.OO 


3/. 


/ll.  00 


Fig.  15.     Distribution  and  Costs  on  Unloading  Hollow 
Tile. 

Under  "AP-8,"  figure  15,  are  given  the  costs 
of  unloading  hollow  building  tile.     The  total 


Fig.  16.    Method  of  Analyzing  Costs  on  Unloading  Tile. 


86        PRACTICAL    COST   KEEPING 

quantity  of  the  different  size  tile  are  given  and 
the  pay  roll  cost  of  each  to  date.  The  unit  costs 
are  given  per  square  foot  of  tile  and  the  average 
number  of  each  kind  of  tile  a  man  will  unload  per 
8  hour  day  On  the  back  of  this  card,  figure  16, 
the  separate  unit  labor  costs  are  given,  and  the 
total  number  of  hours  worked  by  the  laborers 
on  the  job.  The  bottom  column  gives  the  num- 
ber of  hours  required  to  unload  a  thousand 
square  feet  of  4  and  12  inch  tile. 


CHAPTER  IV 

WRECKING,  SHORING  AND 
EXCAVATING 

Under  this  heading  will  come  the  labor  and 
teams  required  to  wreck  old  buildings  and  re- 
move the  rubbish  from  the  premises;  also  the 
cost  of  shoring  and  underpinning  old  buildings 
and  foundations  are  included.  It  is  difficult  to 
reduce  the  cost  on  this  work  to  units  that  will 
be  of  value  to  any  future  time,  as  there  are  no 
standards  by  which  this  work  may  be  measured. 

In  estimating  the  cost  of  excavation,  measure- 
ment is  invariably  taken  by  the  cubic  yard; 
therefore,  the  costs  should  be  kept  in  the  same 
manner  if  they  are  to  be  valuable  for  pricing 
other  work  under  similar  conditions. 

If  a  steam  shovel  is  being  used  for  the  general 
excavation,  the  number  of  days  time  required 
by  the  shovel,  and  the  number  of  men  required 
to  handle  same  should  be  given  so  as  to  get  the 
average  daily  output  of  the  shovel.  If  the  ex- 
cavating is  being  done  by  laborers  the  average 
cost  per  cubic  yard  should  be  kept  and  the  num- 

87 


88 


PRACTICAL    COST    KEEPING 


ber  of  yards  a  man  will  excavate  per  8  hour  day. 
In  giving  the  number  of  teams  required,  always 
give  the  size  of  the  wagon,  the  amount  of  loose 
earth  carried  at  each  load,  the  number  of  loads 
made  per  day  by  each  team,  and  the  distance 
of  the  haul. 


f     tnt  H       Iful        Frank  R.  Walker  Company 
RM|MJ.O  mtfal  liOSPltal  LABOR  DISTRIBUTION 


APR  6  '  1916 


No.  /C*S~ 


F       S       S      M 


3- 


so*- 


3f 


tf 


7*7.00 


Fig.  17.     Keeping  Costs  on  General  Excavation. 

Under  figure  17  are  given  the  costs  of  gen- 
eral excavation.  The  number  of  cubic  yards  and 
the  total  pay  roll  cost  of  same,  together  with 
the  unit  cost  per  cubic  yard  and  the  average 
number  of  cubic  yards  a  laborer  will  excavate 
per  8  hour  day.  The  second  column  gives  the 
number  of  cubic  yards  of  earth  removed  from 
the  premises,  the  total  pay  roll  costs  for  teams, 


SHORING  AND  EXCAVATING        89 


the  average  cost  per  cubic  yard,  and  the  num- 
ber of  yards  removed  by  each  team  per  8  hour 
day.  On  the  back  of  this  card,  figure  18,  are 


COST  ANALYSIS    RECORD   f 
UNIT  LABOR  COSTS                                          UNIT 

^^ 

"'  &  /t 

^ 

1    /fff  . 

Pr*»IO«< 

_^4> 

.3o 

Thl.  W..k 

2$ 

^£t£ 

ToUl 

,3f-fy 

^<?^- 

TOTAL  LABOR  HOURS 

UNIT 

1  £te. 

Pravlout 

24~*£o 

t?£o 

Th.l  W..k 

•¥&(* 

J3L 

ToUl 

3j?<?(, 

tf<?6> 

LABOR  H( 

JURS  PER 

UNIT 

UNIT^ 

jtcar.  f> 
(au/  J&* 

<•/?«* 

'•tt&s. 

P,~^.     \fisf/r, 

/  ftrs 

Sf1" 

/'/•>• 

/**  » 

/Jfer 

/     „ 

ton  MX                                                                                    Cov>ri,M  III!  Of  fmrt    *.  WMM>                                                                        <O~» 

Fig.  18.     Analyzed  Costs  on  General  Excavation. 

given  the  seperate  units  for  laborers  and  teams ; 
the  total  number  of  hours  worked  by  both  the 
laborers  and  teams,  the  average  time  required 
to  excavate  and  load  one  cubic  yard  of  earth, 
and  the  time  required  by  each  team  to  haul  and 
dump  one  load. 

Excavating  for  caissons  should  be  kept  sepa- 
rate; the  time  required  by  laborers  excavating 
the  earth,  placing  the  lagging  and  iron  rings, 
and  the  time  required  by  the  man  on  the  winch 
and  the  laborers  loading  the  wagons.  If  the 


90        PRACTICAL    COST   KEEPING 

costs  are  kept  in  this  manner,  it  is  possible  to 
arrive  at  the  different  quantities  of  work  each 
man  performs  per  8  hour  shift.  The  cost  of  the 
excavation  should  be  kept  by  the  cubic  yard, 
and  the  placing  of  the  lagging  by  the  thousand 
feet  board  measure ;  as  the  work  is  usually  esti- 
mated in  this  manner. 


,  Central  Hospital 


Frank  R.  Walker 

LABOR  DISTRIBUTION 

W««k  Ending          APR  6  "  1916  JOD  | 


MOUIU 


W- 


Ao. 


Za.ff/fi 


a.ff/fi  a 
a^orar-s 


JA. 


4v«r*9* 


/.a* 


2^. 


7* 


St.  to 


^//' 


ffitf)* 


Fig.  19.     Cost  Keeping  on  Caisson  Work. 

Figure  19  illustrates  the  method  used  in 
keeping  costs  on  this  class  of  work.  The  time 
of  the  various  classes  of  workmen  are  given  with 
the  quantities  of  earth  excavated  and  the  num- 
ber of  feet  of  lagging  placed.  The  total  pay 
roll  costs  for  both  are  given,  also  the  unit  labor 
cost  per  cubic  yard  of  earth,  and  per  thousand 


SHORING  AND  EXCAVATING        91 


feet  of  lagging.  On  the  back  of  this  card,  figure 
20,  the  separate  units  which  go  to  make  up 
the  total  unit  are  given  as  noted  on  the  front 


COST  ANALYSIS   RECORD   (^T^^V  V&.  £*C0i>'ttfo* 
UNIT  LABOR  COSTS                                          UNITfo>  .    /Ooe>'  Ax*f/'»f 

| 

2 

****** 

Pr*.lov> 

*<r 

4 

'"C 

JTL 

3* 

T"/^ 

Thi.  W.ev 

*f 

.^^ 

«' 

.S3b 

$7^ 

/.«£ 

Total 

jf 

.Li*t 

JTto 

.Stf* 

JS* 

t£g[ 

TOTAL  LABOR  HOURS 

UNIT 

i 

Prtvloul 

Jo 

/oo 

3o 

/<6> 

/S4- 

Th«  Wxk 

AS 

/oo 

*f 

/>x 

4S 

Tout 

42 

loo 

£2 

743 

01~ 

LABOR  HOURS  PER  UNIT 

UNIT' 

\r  £*.  yV.  • 
~    /0OO'  i. 

6.*Carofy 

1*  £«£J5 

»A. 

i 

PravkMM 

'/vH-r 

1  /fr 

W*^ 

/*»» 

frtfr 

This  We.k 

V  . 

(  f 

if/jS&M. 

V^   . 

tv  . 

ToUl 

*9    . 

I  » 

^/fcr 

/^  . 

C*  « 

,..,0.                                                                                                         C^-..,,  .«.,,,-    ..„.«.                                                       .                                 JO— 

Fig-.  20.     Method  of  Analyzing  Costs  on  Caisson  Work. 

of  the  card.  The  second  column  gives  the  num- 
ber of  hours  required  by  the  man  on  the  winch, 
laborers  digging  and  placing  lagging,  laborers 
removing  earth  and  loading  wagons,  and  the 
time  of  the  engineer  to  complete  a  certain  quan- 
tity of  work.  On  the  bottom  of  the  card  are 
given  the  time  required  by  each  class  of  labor 
to  excavate  and  remove  one  cubic  yard  of  earth 
and  the  time  required  to  place  a  thousand  feet 
of  lagging. 


92        PRACTICAL   COST   KEEPING 


LABOR  COST  DRIVING  WOOD  OR 
CONCRETE  PILES 

To  arrive  at  the  labor  cost  of  driving  wood 
or  concrete  piles,  it  is  necessary  to  know  the 
number  of  piles  driven  each  8  hour  shift  by 
each  gang,  giving  the  number  of  men  with  each 
pile  driver,  and  the  total  number  of  lineal  feet 
of  all  the  piles  driven. 


Frajlk 

LABOR   DISTRIBUTION 

&PR6-1SK 


OCCUPATION 


Iff 


a/ 


.93- 


T—       ^r 


Fig.  21.     Costs  on  Driving  Wood  Piles. 

Under  (a)  figure  21,  the  time  of  the  men  with 
the  pile  driver  is  given,  the  total  number  of 
40  foot  piles  driven  to  date,  and  the  total  pay 
roll  cost  of  same.  The  unit  labor  costs  are 
given  at  so  much  per  pile  and  the  average 
number  of  piles  driven  per  8  hour  shift.  Un- 


DRIVING  PILES 


93 


der  (b)  on  the  same  card,  the  time  required  by 
laborers  to  cut  off  the  piles  is  given,  the 
number  of  piles  cut  off,  and  the  costs  for  cut- 
ting off  each  pile  and  the  average  number  a 
man  will  cut  off  per  8  hour  day  is  also  given. 
On  the  back  of  the  card,  figure  22,  the  separate 


COST  ANALYSIS   RECORD     /A**r  &tf  f^f  7=}/*Z>*r* 
UNIT  LABOR  COSTS                                          UNIT       ...»    Cv//,»f 

1 

PravloM 

4> 

jZL 

2 

Thtt  Weak 

3X 

j'tt 

AL 

ToUl 

J& 

<fC, 

4f*r 

TOTAL  LABOR  HOURS 

UNIT 

1 

PMVIOW* 

7o 

S*? 

/s**» 

ThU  WMK 

'#0 

if/b 

kt 

Total 

/So. 

J>(5^ 

tsL'/^ 

LABOR  HOURS  PER  UNIT 

UNIT^ 

^Tcf 

fer  Sfo' 
'T'taf  £o<* 

7>;/m 

\ 

2 

3 

4 

3 

e 

7 

8 

Pr**kM» 

33*,*. 

xix/» 

/&//* 

Th-  w..h 

% 

/A.  - 

%     ' 

Total 

3/k>* 

/*  .- 

/      „ 

*_  ,«                                                                                    O.W...M  ....  .,  A*   ..  W—                                                                        <0~> 

Fig.  22.     Analyzed  Costs  on  Pile  Driving. 

units  which  go  to  make  up  the  total  labor  unit 
are  given,  and  the  number  of  hours  worked 
by  each  class  of  workmen.  The  length  of  time 
required  to  drive  and  cut  off  each  40  foot  pile 
is  also  given. 


CHAPTER  V 

FOUNDATIONS  OF  CONCRETE,  STONE, 
RUBBLE  OR  BRICK 

In  keeping  the  costs  on  foundation  work, 
the  method  will  vary  according  to  the  materials 
used.  If  the  foundations  are  of  concrete  it 
will  be  necessary  to  keep  the  cost  of  the  forms 
in  square  feet,  based  on  the  number  of  super- 
ficial feet  of  concrete  wall  for  which  wood  forms 
are  required,  and  the  quantity  of  lumber  neces- 
sary to  complete  one  square  foot  of  forms,  so 
the  basis  for  costs  may  be  either  a  certain  price 
per  square  foot  of  concrete  forms  or  per  thou- 
sand feet  of  lumber.  The  cost  of  unloading, 
piling,  sorting,  and  placing  reinforcing  steel 
will  be  another  item  of  cost,  and  should  be 
kept  by  the  number  of  tons  of  reinforcing  steel 
unloaded  and  placed.  The  cost  of  mixing  and 
placing  the  concrete  should  be  kept  by  the  cubic 
yard  of  concrete  placed,  and  if  it  is  necessary 
to  heat  the  aggregate  or  protect  the  concrete 
from  freezing,  these  items  should  be  kept  sepa- 
rately. 

94 


FOUNDATION  WORK 


95 


Hospital 


Prank  R.  Walker  Company 

LABOR   DISTRIBUTION 

wMkE.d.^         APR  6 -1916 


d  )      Co  ra/i  /a/rf 


£300°' 


JfSoo 


//?* 


Fig.  23.     Cost  Keeping  on  Forms  for  Concrete 
Foundations. 


Under  figure  23  is  given  the  cost  of  placing 
and  removing  concrete  forms  for  foundation 
walls.  The  total  hours  worked  each  week  by 
the  various  classes  of  mechanics  are  given  and 
the  total  quantity  of  work  in  place  to  date. 
The  total  pay  roll  costs  are  given  together  with 
the  average  labor  unit  per  square  foot  of  forms 
and  the  number  of  square  feet  of  forms  a  car- 
penter will  average  per  8  hour  day.  The  front 
of  this  card  also  gives  the  quantity  of  concrete 
forms  removed  together  with  the  pay  roll  cost 
of  same  and  the  average  cost  per  square  foot 
of  forms.  Under  this  division  the  average  num- 
ber of  square  feet  of  forms  a  laborer  will  remove 


96        PRACTICAL    COST   KEEPING 

per  8  hour  day  are  also  given.  On  the  back 
of  this  card  the  separate  costs  per  square  foot 
of  forms  and  per  thousand  feet  of  lumber 


COST  ANALYSIS  -RECORD 
UNIT  LABOR  COSTS  &NIT 


Fig.  24.     Method  of  Analyzing  Costs  on  Concrete 
Forms. 

for  carpenters  and  laborers  are  given,  and  the 
total  number  of  hours  worked  by  each  class  to 
complete  the  work  to  date.  The  lower  column 
gives  the  average  length  of  time  in  hours  re- 
quired by  both  carpenters  and  laborers  to 
erect  and  remove  one  hundred  square  feet  of 
forms  and  the  same  work  reduced  to  hours  per 
thousand  feet  of  lumber. 


FOUNDATION  WORK 


97 


Cental  flosptol 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION 

W».k  Ending  &PR   6   - 


F      S      S     M 


KL 


'tfo 


/<? 


Qttjnuty  Wo*k  Pay  Roir 


Fig.  25.     Keeping  Costs  on  Mixing  Concrete. 

Under  figure  25,  the  time  required  mixing 
and  placing  concrete  is  given;  showing  the  var- 
ious classes  of  labor  employed  and  the  total  ex- 
penditure for  the  week.  On  the  bottom  of  the 
card  are  given  the  quantities  of  concrete  placed 
in  cubic  yards  and  the  total  pay  roll  cost  of 
same,  the  average  cost  of  labor  in  placing  one 
cubic  yard  of  concrete  and  the  average  number 
of  cubic  yards  placed  by  a  laborer  per  8  hour 
day  are  also  given.  On  the  back  of  the  card, 
figure  26,  the  separate  labor  units  which  en- 
ter into  the  total  unit  labor  cost  are  given,  and 
the  number  of  hours  worked  by  each  class  of 
labor  to  complete  the  work.  The  lower  column 


98 


PRACTICAL    COST   KEEPING 


gives  the  time  required  by  the  various  classes 
of  workmen  to  mix  and  place  one  cubic  yard 
of  concrete. 


COST  ANALYSIS   RECORD                     .        / 
UNIT  LABOR  COSTS                                           UNIT    CuA/C    yar</ 

1/W-i/ 

2/*^      ' 

*&fr. 

fgggm 

.// 

.^ 

.}G 

/>/ 

ThM  Week 

./•/s 

^4- 

/IK 

^ 

Total 

./££- 

77 

/I'** 

/.yo 

TOTAL  LABOR  HOURS  • 

UNIT 

1/w 

24* 

3&f~ 

Prartow 

X*>- 

J6/ 

#7 

Thi.  Week 

^? 

tefr 

lit 

Total 

Zfe 

t*y 

-r/ 

LABOR  HOURS  PER  UNIT                              UNIT  &/A,'c.  >£/-<£, 

<//**». 

2  *++ 

3<e2ff/\ 

* 

5 

6 

7 

8 

MNMM 

y+fr 

t#rs 

fo#r 

ThK  WMk 

fa  " 

rtr. 

'/L       .. 

Tout 

'&  . 

7-  .. 

fyn 

t~m  10.                                                                                     C<vr<|M  Kit  »T  '-"«    ".  ••!««•                                                                         'Ov^l 

Fig.  26.     Analyzed  Costs  on  Mixing  Concrete. 

If  the  foundations  are  placed  during  freez- 
ing weather  and  it  is  necessary  to  heat  the  sand, 
stone,  and  water  required,  and  to  protect  the 
concrete  after  it  has  been  placed,  separate  costs 
should  be  kept  on  these  items  as  enumerated 
in  the  Cost  Schedule. 

If  the  foundations  are  of  stone,  the  measure- 
ment should  be  taken  either  by  the  cubic  yard, 
perch  or  the  cubic  foot.  If  brick  are  used,  the 
costs  should  be  kept  at  so  much  per  thousand 
brick,  as  illustrated  on  the  following  pages  un- 
der Brick  Masonry, 


WATER  AND  DAMP  PROOFING      99 


WATER  AND  DAMP  PROOFING 

To  keep  costs  on  applying  the  various  kinds 
of  water  and  damp  proofing,  be  sure  to  specify 
the  class  of  material  being  used  and  whether 
same  is  a  heavy  paint  or  in  plaster  form.  In 
either  event,  the  costs  should  be  kept  by  the 
square  foot  or  by  the  square  yard  and  the  num- 
ber of  coats  of  the  different  materials  being 
applied  should  be  mentioned. 


Cental  Hosptof 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION  Sn«et  No- 

W«k  Eodlna  APR  6   -  1916  **  N». 


AS 


/to 


343' 


u 


Fig.  27.     Method  of  Keeping  Costs  on  Water  and 
Damp  Proofing. 


The  illustration,  figure  27,  shows  the  method 
employed  in  keeping  costs  on  applying  either 
water-proof  paint  or  plaster.  The  quantities 
are  given  in  square  feet  with  the  total  pay  roll 


100      PRACTICAL    COST   KEEPING 


cost  to  date.  The  labor  units  are  reduced  to 
the  cost  per  square  foot,  and  the  average  num- 
ber of  square  feet  a  man  will  apply  per  8 


COST   ANALYSIS   RECORD  -7-,       r                   .            , 
_         UNIT  LABOR  COSTS                                          UNIT  /«/•  *JfW*  /OOa 

1 

'       r~«»* 

-  —  . 

Tk*W>*k 

009 

tfiOl 

-PG<? 

TOTAL  LABOR  HOV 

a 

UN»T 

« 

Pr«vlou» 

—  --^ 

Tkl*  WMk 

1/& 

ToUl 

i?"6 

, 

LABOR  HOURS  PER  UNIT 

UNIT  7~arSfv 

?nt  fOO  °  ' 

« 

tWlou. 

»  . 

Till*  W««k 

thlofH 

iu». 

Total 

T,-k  *+  > 

PS4**X 

ffc.M                                                                             *.„-,«  ,,,,^F^..W.«.                                                               -(0~^ 

Fig.  28. 


Analyzed  Labor  Costs  on  Water  and  Damp 
Proofing. 


hour  day.  On  the  back  of  the  card,  figure  28, 
the  separate  unit  labor  costs  are  given,  and  the 
total  number  of  hours  worked  by  laborers  from 
the  start  of  the  job  to  the  present  time.  The 
length  of  time  required  to  apply  one  hundred 
square  feet  of  waterproofing  are  also  given, 


CHAPTER  VI 

CEMENT  AND  COMPOSITION  FLOORS 
AND  BASE 

In  keeping  costs  on  cement  and  composition 
floors,  the  costs  are  invariably  kept  by  the 
square  foot  of  floor  installed.  On  cement  floors 
the  cost  of  placing  the  wood  strips  or  screed? 
should  be  kept  separately;  also  keep  separately 
the  time  required  placing  the  rough  concrete 
Always  give  the  number  of  square  feet  and  the 
thickness  of  the  floor  so  they  may  be  reduced  to 
cubic  feet  or  yards  if  desired.  Separate  costs 
should  also  be  kept  on  mixing  and  placing  the 
cement  finish  topping  together  with  the  time  of 
cement  finishers  and  helpers  finishing  same. 

On  cement  or  composition  base,  the  carpen 
ter's  time  placing  the  wood  grounds  should  be 
kept  separately,  and  the  time  of  finishers,  lab 
orers  and  helpers  mixing  materials  and  placing 
cement  base  should  be  kept  as  a  separate  item. 
In  work  of  this  kind  always  give  the  number 
of  lineal  feet  of  base  installed  and  the  height 
of  same. 

The  labor  costs  of  installing  all  kinds  of  cinder 
or    other    concrete    floor    fill    under    marble 

101 


102      PRACTICAL    COST   KEEPING 

or  tile  floors,  between  wood  sleepers,  roof  fill, 
and  saddles,  etc.,  should  be  kept  by  the  num- 
ber of  square  feet  of  surface  covered  and  the 
thickness  of  same,  so  the  costs  may  be  reduced 
to  cubic  yards  if  desired. 

The  labor  cost  of  placing  wood  or  metal  forms 
for  combination  curb  and  gutter,  or  either  sepa- 
rately, should  be  kept  by  the  number  of  lineal 
feet  of  curb  and  gutter  installed,  and  separate 
time  should  be  kept  on  removing  the  forms  after 
the  concrete  has  been  placed.  The  cost  of  plac- 
ing the  rough  concrete  should  be  kept  by  the 
square  foot,  and  the  thickness  of  concrete  should 
be  given,  so  it  may  be  reduced  to  cubic  yards 
where  desired.  The  cost  of  mixing  and  applying 
the  finish  topping  to  curb  and  gutter  should  be 
kept  either  by  the  number  of  lineal  feet  of  curb 
and  gutter  installed  and  the  dimensions  of  same, 
or  by  the  number  of  square  feet  of  surface 
finished.  By  using  this  method  an  estimating 
basis  may  be  easily  arrived  at. 

On  rough  concrete  or  cement  pavements,  sepa- 
rate costs  should  be  kept  of  surveying  and 
laying  out  the  work  to  grades,  etc.,  also  the  cost 
of  placing  stakes,  screeds  or  other  strips  should 
be  kept  as  a  separate  item.  It  is  also  neces- 
sary to  keep  separate  time  and  costs  on  placing 


CEMENT  FLOOR  AND  BASE        103 


the  rough  concrete  and  give  the  length  of  the 
haul,  if  any,  or  other  methods  used  to  place  the 
concrete.  The  finish  topping,  if  any,  should  be 
kept  by  the  number  of  square  feet  placed,  as 
given  under  cement  finish  floors.  Where  the 
pavement  is  of  brick,  stone,  or  wood  blocks, 
separate  costs  should  be  kept  on  placing  the 
sand  cushion  and  laying  the  brick  or  wood 
blocks  which  should  be  kept  either  by  the  thou- 
sand pieces,  giving  size  of  same,  or  by  the 
square  yard  of  surface  covered. 

Where  finish  concrete  floors  from  1%  to  2 
inches  thick  are  placed  over  old  concrete,  sepa- 
rate costs  should  be  kept  on  placing  strips  or 
screeds;  also  separate  costs  should  be  kept  on 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION 

wrtbHti*.       APR  6 -1916       ^ N«.  /6>J— 


OCCUPATION 


S     S     M     T     W     T 


dfefecc 


%% 


J'ff.ao 


.0* 


QtoS      t3o 


o          'TO.  80 


Fig.  29.     Cost  Keeping  on  Cement  Finish  Floors. 


104      PRACTICAL    COST    KEEPING 

mixing,  handling,  and  placing  the  rough  con- 
crete, and  the  cost  of  mixing  materials  and 
applying  the  finish  top. 

Under  Figure  29,  is  given  the  method  of 
keeping  costs  on  concrete  or  cement  finish 
floors.  Separate  time  is  kept  on  placing  screeds, 
mixing  and  placing  concrete,  and  the  cost  of 
finishing  same.  On  the  bottom  of  the  card  are 
given  the  quantities  of  work  in  place  in  square 
feet,  the  total  pay  roll  cost  to  date,  the  average 
quantity  a  laborer  would  install  per  8-hour  day, 
together  with  the  unit  cost  of  same.  On  the 
back  of  the  card,  which  is  figure  30,  are  given 
the  different  costs  which  go  to  make  up  the 


COST  ANALYSIS   RECORD  0      _      _ 

UNIT  LABOR  COSTS  UNIT  /OO  »>f  ^frf/O 


.aotf 


.00/f 


oof,     .oOf       ooy 


To«.i         ,003 


OPS'       -013         .00  (> 


TOTAL  LABOR  HOURS 


"'/Jo 


"1*0 


It 


/L       17? 


LABOR  HOURS  PER  UNIT 


UNIT/fc*?  <$?. 


Fi&.  30.    Method  of  Analyzing  Costs  on  Cement  Finish 
Floors. 


CEMENT  FLOOR  AND  BASE        105 

total  unit,  the  number  of  hours  put  in  by  the 
various  classes  of  workmen  employed,  and  the 
length  of  time  required  by  each  to  complete  100 
square  feet  of  floor.  Costs  kept  this  way  are 
invaluable  for  the  reason  that  no  matter  what 
wage  scale  prevails,  there  is  always  a  working 
basis  for  estimating. 


HAM*  Frank  R.  Walker  Company 

JiOSpifal  LABOR   DISTRIBUTION 


OCCUPATION 


S       S 


(*J- 


&. 


/L 


^4 


ToUl  H   f7OO 


ts 


Fig.  31.     Distribution  and  Costs  on  Cement  Floors  and 


Figure  31  gives  the  method  for  keeping  costs 
on  cement  finish  floors  and  base,  the  various 
classes  of  labor  employed,  the  total  quantity 
of  work  in  place,  the  pay  roll  cost  of  same,  and 
the  unit  cost  per  square  foot  of  floor,  and  the 
cost  per  lineal  foot  of  base.  The  quantities  of 


106       PRACTICAL    COST   KEEPING 


COST   ANALYSIS    RECORD    W 


UNIT  LABOR  COSTS 


vunfajTZ. 


/  foot  . 


r«* .0/3S 


.Of,/ 


TOTAL  LABOR  HOURS 


T>IH  w»«t     ^r// 


TV 


;  LABOR  HOURS  PER  UN.T 


Fig-.   32.     Analyzed  Costs  on  Cement  Floors  and  Base. 

completed  work  a  finisher  averaged  per  8-hour 
day  are  also  given.  On  the  back  of  the  card, 
which  is  figure  32,  are  the  different  unit  costs 
which  go  to  make  up  the  total  unit  cost  of  the 
job;  the  total  number  of  hours  of  the  various 
classes  of  labor  employed,  and  the  time  required 
by  the  various  classes  of  workmen  to  complete 
100  square  feet  of  floor  or  100  lineal  feet  of 
base. 


CHAPTER  VII 

BRICK  MASONRY 

The  labor  costs  of  brick  masonry  may  be 
kept  in  any  of  the  following  ways;  the  cost  of 
mechanics,  laborers  and  engineers  in  the  con- 
struction of  all  classes  of  brick  masonry,  or  each 
class  may  be  kept  separately,  and  units  arrived 
at  on  each  class  of  work. 

When  keeping  costs  on  common  or  press  brick 
of  the  various  classes,  the  costs  are  usually  kept 
by  the  number  of  thousands  of  brick  laid,  and 
if  the  brick  are  of  uncommon  size,  the  size  of 
the  brick  should  be  given,  likewise  the  kind  of 
brick  used — whether  smooth  or  rough  texture, 
glazed  or  enamel — and  the  size  and  kind  of  the 
mortar  joints.  In  press  brick  work  the  style  of 
the  bond  should  also  be  given. 

To  arrive  at  absolutely  dependable  costs,  the 
time  of  the  masons  laying  the  brick  should  be 
kept  separately;  likewise  the  time  of  the  labor- 
ers handling  and  wheeling  brick  to  the  masons; 
also  the  time  of  the  mortar  makers  and  scaffold 
builders;  so  that  the  units  on  each  portion  of 
the  work  may  be  arrived  at.  Under  figure  33 

107 


108      PRACTICAL    COST   KEEPING 


Central  H       'M         Frank  R.  Walker  Company 
BuMiniVr""31  "OSpliai  LABOR   DISTRIBUTION 


W..k  Endl-a  APR  6  -  1    16          Job  No.  /C><S~ 


I 


5  S          M  T          W  T         HOURS          RAT.  AMOUNT 


6    </J 


«nttty 


Oum.t  I,  Wort,  P., 


CopyrlBht     91C  By  Fr*nk 


Fig-.  33.     Method  of  Keeping  Costs  on  Brick  Masonry. 


are  given  the  methods  of  keeping  costs  on  brick 
work,  showing  all  classes  of  workmen  employed, 
the  quantity  of  each  class  of  brick  laid,  and 
the  total  pay-roll  cost  of  same  to  date.  The 
unit  costs  per  thousand  brick,  and  the  num- 
ber of  brick  of  the  various  classes  a  mason 
will  lay  per  8-hour  day  are  also  given.  On  the 
back  of  the  card,  as  illustrated  by  figure  34, 
the  separate  units  which  go  to  make  up  the  total 
unit  per  thousand  are  given;  the  number  of 
hours  of  the  various  classes  of  workmen  em- 
ployed, and  the  time  required  by  each  class 
of  labor  to  lay  one  thousand  of  each  kind  of 
brick. 


BRICK  MASONRY 


109 


To  keep  costs  on  terra  cotta  or  cement  flue 
lining,  the  size  of  the  lining  should  be  given  and 
the  number  of  lineal  feet  set. 


COST  ANALYSIS    RECORD 
UNIT  LABOR  COSTS  UNIT&/  /?,-,<>«  /^ce    ~Br/c*~ 


*$&* 


/./O 


^k- 


34- 


TOTAL  LABOR  HOURS 


75 


fa^ 


'r 


/Q/7 


*?- 


LABOR  HOURSPER  UNIT 


UNIT^^T  ^ 


&&J&& 


jtftffrs 


Fig.  34.     Analyzed  Costs  on  Brick  Masonry. 

The  costs  on  placing  salt  glazed  wall  coping 
should  also  be  given  in  lineal  feet  and  the  size 
of  the  coping  should  be  stated. 

CUT  STONE,  GRANITE  AND  ARCHI- 
TECTURAL TERRA  COTTA 

The  costs  on  cut  stone,  granite,  and  terra 
cotta  work  are  usually  kept  by  the  cubic  foot 
of  material  placed.  All  cornices,  columns,  etc., 
are  measured  square  or  by  the  size  of  the  blocks 
required  to  produce  the  finished  pieces. 


110      PRACTICAL    COST   KEEPING 

Separate  costs  should  be  kept  on  the  unload- 
ing of  materials  from  the  cars,  hauling  to  the 
building,  and  unloading  and  sorting  at  the 
building  site.  If  it  is  necessary  for  stone  cut- 
ters to  do  any  cutting,  lewising,  or  carving  at 
the  job,  the  cost  of  this  work  should  also  be 
kept  separately  and  the  measurements  given 
in  superficial  feet  where  possible.  Separate 
costs  should  be  kept  on  handling  and  setting  the 
stone  in  place  in  the  building;  the  various 
classes  of  workmen  employed ;  and  the  quantities 
of  stone,  granite,  or  terra  cotta  set  in  place 
should  be  kept  in  cubic  feet. 


Central  HtKniti 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION 

APRb 


OCCUPATION 


F     S     S     M      T     W     T 


(cj     J*>»aSem-Ks 


HfL 


As. 


^7  00 


74 


7-Slo 


0$~ 


Fig.    35.      Distribution   and    Costs    on    Unloading   and 
Setting  Cut  Stone. 


CUT  STONE  AND  GRANITE 


111 


Figure  35  gives  an  example  of  the  method 
used  in  keeping  the  cost  of  unloading,  handling, 
and  setting  cut  stone  work.  The  various 
classes  of  workmen  are  given,  the  quantity  of 


COST   ANALYSIS-  RECORD      >.       .   -3*     >• 
UNIT  LABOR  COSTS  />i  UNIT  C«?-5  /-  /-&r  L,t± 


44- 


JJL 


t 


03SS     .OSS     .ff>S       .OXS      .OS? 


TOTAL  LABOR  HOUfJS, 


UNIT 


3. 


£1 


LABOR  HOURS  PER  UNIT 


UNIT  /fes  7%*  /00  £> 


*'&»•* 


2  Vrt 


/I  Mrs 


Fig.  36.     Method  of  Analyzing  Costs  on  Unloading 
and  Setting  Cut  Stone. 


work  set  in  place  in  the  building,  the  total  pay 
roll  costs  of  same,  and  the  average  unit  cost 
per  cubic  foot  of  stone  for  unloading  and  set- 
ting. The  average  quantity  of  stone  a  laborer 
would  unload  per  8-hour  day  and  the  quantity 
of  stone  a  setter  would  place  in  the  same  time 
are  also  given. 

Under  figure  36,  which  is  the  back  of  figure 
35,  the  separate  unit  costs  are  given,  which  make 


112      PRACTICAL    COST    KEEPING 


Frank  R.  Walker  Company  x 

LABOR   DISTRIBUTION  BK...  M«    / ' (0 

wee^^c  APR  6   -1916          ^N../^ 


OCCUPATION 


S      S 


M      T 


W  X  MOUI>S  "ATS  *MOOI<T 


(0}  TZ,-,! 


tet 


T°""  '^ 


4^ 


X 


/Jo  C 


I  ,/f  y 


Fig.   37.     Keeping  Costs  on  Setting  Granite. 

up  the  total  unit  cost  for  the  entire  job;  the 
total  number  of  hours  of  the  different  classes  of 


COST  ANALYSIS    RECORD        /-   ,    . 
UNIT  LABOR  COSTS  ,  UNIT    C&6/C, 


678 


.OSS' 


.£>>£• 


.073- 


of 


^^rT  .iforl  v^^- 


TOTAL  LABOR  HOURS 


UNlV 


1  2  3 


678 


A 


Qo 


LABOR  HOURS  PER  utflT 


UN"IT  /cf  /0O  tZst/cfcet 


(a) 


45678 


Fig.  38.     Analyzed  Costs  on  Granite  Setting. 


CUT  STONE  AND  GRANITE        113 

labor  employed  and  the  number  of  hours  re- 
quired to  handle  and  set  100  cubic  feet  of  stone 
work. 

Figure  37,  which  is  practically  the  same  as 
figure  35,  illustrates  the  use  of  the  cost  keep- 
ing system  as  applied  to  handling  and  setting 
granite  work.  Figure  38  is  the  back  of  figure 
37,  and  shows  that  the  same  results  are  arrived 
at  as  given  on  figure  36. 


CHAPTER  VIII 

REINFORCED  CONCRETE 
CONSTRUCTION 

To  obtain  accurate  and  valuable  cost  data 
on  reinforced  concrete  work  requires  the  use 
of  a  great  many  sub-divisions  as  there  are  many 
factors  to  be  taken  into  consideration;  and, 
owing  to  the  great  variations  in  costs  of  rein- 
forced concrete  the  time  and  money  spent  in 
obtaining  the  best  cost  data  possible  is  a  good 
investment. 

The  labor  cost  of  unloading  lumber  from 
cars  should  be  kept  separately  as  given  on  the 
previous  pages. 

The  costs  of  framing  and  erecting  plain  slab 
forms  should  be  one  sub-division,  and  these 
costs  should  be  kept  by  both  the  number  of 
square  feet  of  forms  erected  and  the  quantity 
of  lumber  required,  then  the  cost  may  also  be 
arrived  at  per  thousand  feet  of  lumber.  Con- 
crete forms  are  measured  according  to  the  con- 
crete surface  which  actually  comes  in  contact 
with  the  wood  forms.  It  is  well  to  take  a  typical 
floor  slab  and  figure  out  the  quantity  of  lum- 
ber required  to  construct  a  certain  area;  and 

114 


REINFORCED  CONCRETE          115 

then  by  dividing  the  quantity  of  lumber  in 
board  feet  by  the  number  of  square  feet  of 
forms  erected,  it  will  give  the  average  quantity 
of  lumber  required  to  complete  one  square  foot 
of  forms;  and  the  quantity  of  lumber  required 
for  the  entire  job  may  be  safely  estimated  on 
this  basis. 

The  costs  on  beam  and  lintel  forms  should 
be  kept  separately  from  the  slab  forms,  as  they 
are  entirely  different  classes  of  work,  and  the 
former  usually  require  from  three  to  four  times 
as  much  carpenter  labor  per  hundred  feet  of 
forms  as  are  required  to  erect  the  same  quan- 
tity of  plain  slab  forms. 

On  buildings  of  flat  slab  design,  separate 
costs  should  be  kept  on  framing  for  depressions 
at  the  column  heads  where  possible,  as  this  work 
usually  requires  about  twice  as  much  carpenter 
labor  per  square  foot  of  forms  as  the  plain  slab 
work. 

The  labor  on  wood  column  and  beam  forms 
comes  closer  to  being  the  same  class  of  work 
than  any  other  two  branches  of  form  work;  but 
it  is  desirable  to  keep  these  costs  separately 
wherever  possible.  Where  two  inch  lumber  is 
used  it  requires  on  an  average  of  two  and  one- 
half  feet  of  lumber  to  each  square  foot  of  forms ; 


116       PRACTICAL    COST   KEEPING 

and  after  the  area  in  square  feet  has  been  ob- 
tained in  this  manner,  the  amount  of  lumber 
required  is  easily  arrived  at. 

The  labor  required  handling  and  erecting 
metal  column  forms  is  an  entirely  different 
proposition  from  wood  forms  as  they  are  usually 
erected  by  sheet  metal  workers.  To  keep  costs 
on  work  of  this  kind,  give  the  diameter  and 
height  of  the  column,  the  style  of  head  used,  and 
the  number  of  columns  erected  per  8-hour  day. 

As  common  laborers  remove  all  classes  of 
wood  forms,  the  costs  are  usually  kept  by  the 
number  of  square  feet  of  forms  removed,  which 
includes  all  classes  of  form  work,  such  as  column, 


Frank  R.  Walker  Company 

LABOR    DISTRIBUTION  8i»«  No — /j 

W...E,*...        AHR6-1916      *»„.. 


5     S     M     T     W     T      "~"»     "' 


&* 


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Fig.  39.     Cost  Keeping  Applied  to  Forms  for 
Reinforced  Concrete. 


REINFORCED  CONCRETE 


117 


beam,  lintel,  and  plain  slab  forms.  These  costs 
should  be  kept  by  the  number  of  square  feet  of 
forms  removed  and  the  number  of  thousand 
feet  of  lumber  handled. 

Under  figure  39,  are  given  the  methods  of 
cost  keeping  on  plain  slab  and  beam  forms; 
giving  the  quantity  of  work  in  place  in  square 
feet,  the  total  pay  roll  costs  to  date,  the  average 
unit  cost  per  square  foot  of  forms,  and  the  num- 
ber of  feet  of  forms  a  carpenter  would  average 
per  8-hour  day.  On  the  back  of  the  card, 


COST   ANALYSIS    RECORD 
UNIT  LABOR  COSTS 


234507 


«Sr 


T&rv 


Thl.  WMk     -Q},. 


TOTAL  LABOR  HOURS 


5  6  7  ft 


LABOR  HOURS  PER  UNIT 


v**&S?Jg5£ 


234 


678 


$£ 


Fig.  40.     Method  of  Analyzing  Costs  on  Concrete 
Forms. 


as  shown  by  figure  40,  the  separate  unit  costs 
are  given  per  square  foot  of  forms  and  per 


118       PRACTICAL    COST   KEEPING 


thousand  feet  of  lumber;  also  the  total  number 
of  hours  of  the  various  classes  of  labor  and  the 
number  of  hours  required  by  the  different 
mechanics  to  complete  100  square  feet  of  forms, 
and  handle  and  erect  a  thousand  feet  of  lumber. 


7r«nk  R.  Walker  Cot 

LABOR   DISTRIBUTION 

W.MI,**,         APR  6 -1916 


6V 


2-Q  00 


JgA  .L 


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Fig.  41.     Keeping  Costs  on  Wood  Column  Forms. 

Under  figure  41  are  given  the  methods  em- 
ployed in  keeping  cost  on  wood  columns  and  the 
labor  cost  of  removing  wood  forms  of  all  classes. 
This  is  worked  on  the  same  method  as  given 
under  figure  39.  On  the  back  of  this  card, 
figure  42,  the  separate  unit  costs  are  given;  the 
total  number  of  labor  hours  required  to  complete 
the  work,  and  the  number  of  hours  of  the  vari- 
ous classes  of  labor  required  to  complete  or  re- 


REINFORCED  CONCRETE          119 


COST  ANALYSIS    RECORD    7&r30  /^f/Tys-fxA 
U  N  IT  LA  BOR  COSTS                                           U  N  K  Par  /f.  /y*  /^^&t,~ 

& 

t 

2 

3 

4 

fyl 

6 

7 

8 

PrtvWy. 

Oof^' 

Thl.  W.ek 

js%>2 

*  00^3^' 

JtotoU'       ' 

!j-fy%£f~ 

i>0f3  a' 

TOTAL  LABOR  HOURS 

UNIT 

i 

2 

Pnvkw* 

2j/-f 

'^ 

££ 

This  W«.k 

"»*/• 

t£o 

ToW 

4~7  1 

S/0 

^  o  / 

LABOR  HOURS  PER  UNIT 

UNIT^ 

r/V->O 

^Z^^< 

,- 

\ 

-Pravloui 

^I^M^ 

'JV'A^ 

7^j£.*m 

T.i.  WMk 

TefyZ?* 

%$?#'** 

7z~£l* 

ToUl 

*5o#^tf~ 

-7Jftf'#£ 

£J?£* 

'—  «                                                                           .  *«-•  >»  ""-   '•  «—                                                                  '"-.I 

Fig.  42.     Analyzed  Costs  on  Concrete  Form  Work. 

move  100  square  feet  of  forms  and  a  thousand 
feet  of  lumber. 


Ceatral  Hnvtal 


Frank  B.  Walker  Company 

LABOR  DISTRIBUTION 


/)    '         /'  £.*    VI   ' 

,v2^      ift}    "** 


25 


44^- 


JSv. 


tf.oo 


J.oo 


Fig.  43.    Cost  Keeping  on  Placing  and  Removing  Metal 
Column  Moulds. 


120      PRACTICAL    COST    KEEPING 


Under  figure  43  are  given  the  methods  of  cost 
keeping  for  the  erection  and  removal  of  metal 
column  moulds;  the  size  of  the  columns  used; 
the  number  erected  and  removed;  the  total  pay 
roll  cost  of  same,  and  the  unit  cost  per  column. 
The  number  of  columns  a  sheet  metal  worker 
will  erect  or  remove  per  8-hour  day  is  also 
given.  Figure  44,  which  is  the  back  of  figure 


COST   ANALYSIS    RECORD         _.           -_        _ 
UNff  LABOR  COSTS                                           UNIT    COST    /*/-   CO/VAT* 

fa 

1 

3 

*wta« 

/  jfy 

fo 

TM.  WMII 

J.gj 

£e 

Tout 

/•&£" 

J& 

TOTAL  LABOR  HOURS                                      UNIT 

\ 

2 

3 

4 

B 

6 

7 

6 

fewrtOM 

£d- 

ft/ 

VMtW«£ 

c5t 

/^ 

Teul 

/^. 

sfo 

LABOR  HOURS  PER  UNIT 

UNIT  / 

'j^-^J  ^ 

i/-  G>/vw. 

i 

2 

3 

4 

» 

e 

7 

6 

Pra*ow 

^^./y/a 

/%//n 

ThK  W**k 

^•^y/a 

/*  *„ 

T.UI 

3%  /frs 

-~..»                                                             <*«-.«  .,,,^r,..  ^w—                                                    <o^ 

Fig.    44.     Method   of  Analyzing  Costs   on  Placing  and 
Removing  Metal  Column  Moulds. 

43,  is  similar  in  all  respects  to  figure  42,  and 
the  same  method  should  be  used  throughout. 

MIXING  AND  PLACING  CONCRETE 

To  obtain  accurate  costs  of  mixing  and  plac- 
ing concrete,  the  following  sub-divisions  should 


MIXING  AND  PLACING  CONCRETE    121 

be  made  in  order  that  the  costs  may  be  accurate 
and  valuable  for  future  estimates. 

The  labor  cost  of  unloading  all  classes  of  ma- 
terial, such  as  sand,  stone,  gravel,  and  cement, 
should  be  kept  separately  as  given  under  a 
previous  heading. 

The  labor  required  handling  cement  from 
shed  to  mixer,  loading  wheelbarrows,  wheeling 
sand  and  gravel  from  stock  pile  to  mixer,  the 
time  of  laborers  attending  to  mixer,  dumping 
same,  the  hoisting  and  placing  of  concrete  to 
point  of  distribution,  and  the  labor  required 
tamping,  spading,  and  grading  concrete  should 
all  be  charged  under  one  sub-division.  In  giving 
the  cost  on  mixing  and  placing  concrete  always 
state  the  distance  of  material  stock  piles  from 
the  mixer,  the  method  of  distribution  from 
hopper,  and  whether  or  not  wheelbarrows,  con- 
crete carts  or  gravity  system  is  used. 

If  the  concrete  is  placed  during  freezing 
weather,  and  it  is  necessary  to  heat  the  sand, 
gravel,  and  water,  seperate  cost  should  be  kept 
on  this  work;  also  the  cost  of  covering  the  con- 
crete with  straw,  boards,  paper,  etc.,  and  the 
upkeep  of  salamanders  or  other  temporary  heat 
should  be  kept  separately. 


122      PRACTICAL    COST   KEEPING 


.--  a*****  F'°"k";:, 


Iker  Coinpnnj' 

LABOR   DISTRIBUTION 

E-'",ra__, 

w 


Fig-.  45.  Distribution  and  Costs  on  Mixing1  and  Placing 
Concrete. 


Figure  45  gives  the  method  employed  in  keep- 
ing cost  on  mixing  and  placing  concrete,  which 
is  the  same  manner  as  described  above,  as  the 
total  time  of  all  different  trades  employed  are 
given;  the  number  of  cubic  yards  of  concrete 
in  place,  the  total  pay  roll  cost  of  same,  and  the 
average  labor  cost  per  cubic  yard  of  concrete. 
The  number  of  cubic  yards  of  concrete  a  laborer 
will  average  per  8-hour  day  are  also  given.  The 
back  of  the  card,  which  is  figure  46,  gives  the 
separate  units  which  make  up  the  total  unit 
price  per  cubic  yard ;  the  total  number  of  hours 


MIXING  AND  PLACING  CONCRETE    123 


COST   ANALYSIS    RECORD          ,        .      ,x 
UNIT  LABOR  COSTS                                             UNIT    C^/0/C.     Yt7/~oL 

1 

Pr«vlou« 

./o 

fj~. 

.  .J2^ 

Thl.  Week 

DjtJ. 

j& 

./^ 

Tottl 

.0*7 

.ft  . 

.I9S~ 

TOTAL  LABOR  HOURS                                      UNIT 

Pre»iou» 

44'*^ 

rr/ 

<?f 

ThW  W.ek 

Si, 

33$ 

V-)- 

T  Ul 

t,Sr/* 

/»/> 

/^/ 

LABOR  HOURS  PER  UNIT                                UNIT    CW/&  j4»^a^ 

\ 

2 

3' 

A 

5 

6 

7 

I 

Pnrviaus 

'/jHr, 

•fib»rt 

^///-j 

Th.«  Weak 

'A*  Hrt 

rftHrt 

<^  /'/-j 

ToUl 

'/£J/a 

}''*  #rJ 

fo^ttrs 

,««•                                                                             €«««.•«.  HI*  ft...   «.*.,«.                                                                  .Ov,,. 

Fig.  46.     Analyzed  Costs  on  Mixing  and  Placing 
Concrete. 


for  the  various  trades  employed  and  the  num- 
ber of  hours  required  to  mix  and  place  one  cubic 
yard  of  concrete. 


REINFORCING  STEEL 

Separate  time  should  be  kept  on  unloading 
the  reinforcing  steel  from  the  cars,  sorting,  and 
storing  same  for  future  use  in  the  building.  If 
the  steel  is  to  be  bent  on  the  job,  the  time  should 
also  be  kept  separately  for  this  branch  of  the 
work,  likewise  separate  costs  on  handling  the 
steel  from  the  stock  piles  to  the  building  site, 


124      PRACTICAL    COST   KEEPING 


hoisting,  placing,  and  tieing  same  in  place. 
Costs  on  reinforcing  steel  are  always  given  by 
the  number  of  tons  of  steel  placed. 


Prank  R.  Walker  Company 

LABOR   DISTRIBUTION 

APR  6  "1916       'o»No. 


S     M     T     W     T      •">*•     ••« 


i&Z. 


7-F^ 


/*/.}(>    if<to+ 


Fig.  47.     Costs  on  Unloading  and  Placing  Reinforcing 
Steel. 


Under  figure  47  is  given  an  example  of  cost 
keeping  on  unloading  and  placing  reinforcing 
steel.  The  front  of  the  card  gives  the  number 
of  tons  unloaded,  the  total  pay  roll  cost  to  date, 
together  with  the  average  labor  cost  per  ton, 
and  the  number  of  tons  of  steel  a  man  would 
unload  and  pile  per  8-hour  day. 

On  the  back  of  the  card,  figure  48,  are  given 
the  unit  costs  for  both  unloading  and  placing, 
the  total  number  of  hours  of  each  class  of  labor 


REINFORCING  STEEL 


125 


COST   ANALYSIS    RECORD        ^      ,    _,      _ 
UNIT  LABOR  COSTS                                             gNIT    Cofr/~il^/O/7 

(*) 

1 

2 

3 

*fcj 

5 

6 

1 

a 

Previous 

/.OL 

/£:&* 

This  Week 

•9/ 

J4T& 

Totil 

/.  00 

id?* 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

5 

6 

J 

8 

Previous 

00    ' 

ff*t 

Thit  Week 

& 

//y 

ToUl 

;j<? 

*//tt 

LABOR  HOURS  PER  UNIT                                UNIT  tfovnS  T'er  73/7. 

i 

2 

3 

4 

5 

6 

7 

8 

Prwlou. 

T&Hrs 

%&M 

T 

This  Week 

i'b  tin 

Z&fot 

Total 

•tf>  Mrs 

?/&>  //r* 

F«~n  in                                                                                     CooyHgr.:  tJia  lly  Fr.nl,    R.  W.Ik.,                                                                         fo^rf 

Fig.    48.     Method   of  Analyzing   Costs   on   Reinforcing 
Steel. 


required,  and  the  number  of  hours  required  for 
one  man  to  unload  and  place  one  ton  of  rein- 
forcing steel. 


CLAY  TILE  AND  METAL  DOMES 


There  are  many  kinds  of  combination  tile 
and  concrete  systems;  some  of  them  being  used 
in  connection  with  clay  tile,  some  with  gypsum 
blocks  and  concrete,  and  others  with  metal  tile 
(commonly  called  domes)  and  concrete  joists. 
On  all  of  these  systems  it  is  advisable  to  keep 
the  cost  of  unloading  materials  from  cars  and 


126       PRACTICAL  COST    KEEPING 

at  building  separately  from  the  time  of  han- 
dling and  placing  in  the  building. 

In  keeping  the  cost  of  placing  clay  or  gypsum 
tile,  the  costs  should  be  given  per  square  foot  of 
tile  placed,  and  not  by  the  square  foot  of  floor 
area.  On  many  of  the  metal  dome  systems  the 
costs  are  kept  per  lineal  foot  or  per  square  foot 
of  tile.  Metal  domes  usually  come  20  inches 
wide  and  2  feet  long;  so  there  are  1%  square 
feet  of  tile  to  each  lineal  foot.  Always  give  the 
depth  of  tile  or  domes,  as  6,  8,  10  or  12  inches. 

Separate  time  should  also  be  kept  on  placing 
wire  hangers  to  support  or  hold  the  metal  lath 
or  plaster  board  ceiling  underneath  the  floor 
system,  and  the  cost  should  be  kept  separately 
where  the  metal  lath  is  placed  on  top  of  the 
forms  before  the  metal  domes  are  placed,  and 
the  quantities  should  be  given  per  square  foot 
or  per  square  yard.  Under  some  systems  of 
metal  dome  construction  the  metal  domes  are 
pulled  out  or  removed  after  the  concrete  has  set 
and  are  used  over  time  after  time.  The  cost  of 
this  work  should  be  kept  separately  and  costs 
given  per  square  foot  of  tile  removed — the  same 
method  as  used  in  placing  them. 

If  the  ceilings  of  metal  lath,  Hy-rib,  or  plaster 
board  are  fastened  directly  under  the  concrete 


CLAY  TILE  AND  METAL  DOMES    127 


joists  by  means  of  i/i-inch  rods  spaced  12  inches 
on  centers,  and  the  lath  are  wired  to  them,  the 
cost  of  this  work  should  be  kept  separately  and 
the  quantities  should  be  given  per  square  foot 
or  per  square  yard  of  completed  ceiling. 


Central  Bospital 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION  Sheet  I 

APR  6  - 1916      ** ! 


OCCUPATION 


M      T 


IS 


32 


o 


'lr*t- 


„.«„ 


.or** 


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Fig.   49.     Distribution  and  Costs  on  Handling  and 
Placing  Clay  Tile  for  Floors. 

Figure  49  is  an  example  of  cost  keeping  on 
placing  clay  tile  in  floors  of  combination  tile 
and  concrete  systems.  On  the  front  of  the  card 
is  given  the  thickness  of  the  tile,  the  number 
of  square  feet  in  place,  together  with  the  total 
pay  roll  cost  of  same,  and  the  average  cost  of 
handling  and  placing  a  square  foot  of  tile.  The 
quantity  of  tile  a  mason  would  average  per 
8-hour  day  is  also  given.  On  the  back  of  this 


128      PRACTICAL    COST   KEEPING 


COST   ANALYSIS    RECORD     __,        ,. 
UNIT  LABOR  COSTS                                           UNIT  /^r   5fi/0/~e  /-ootT. 

1 

Prevlog. 

DAL 

oo-r 

.00^ 

Tnl.  W..K 

Oo^ 

.00/3 

00J 

Tot.l 

OOt, 

.oori 

^ao>s~ 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

5 

e 

7 

8 

Pravloin 

/^<b 

4>- 

6'x 

This  Week 

^// 

//•» 

>l/ 

ToUl 

^^ 

/Sjf 

>^v 

LABOR  HOURS  PER  UNIT                                UNIT  /&r  /OO  Sfi/prv  /vet 

, 

2 

Prevlou. 

^^r 

/^y^r 

^/VrS 

Thta  «„.* 

¥/^j 

•>/y/-J 

fcVifr- 

ToUl 

tfj^Jfr^ 

>y¥Aii 

^/V-J 

,—  ..                                                             C^H.-  »,.  B,  r^k  ».  ».,.,                                                     (o^t 

Fig.  50.     Analyzed  Costs  on  Handling  and  Placing 
Clay  Tile. 

card,  figure  50,  are  given  the  separate  units 
which  go  to  make  up  the  total  unit,  the  total 
number  of  hours  of  the  various  trades  em- 
ployed, and  the  time  required  by  each  class  of 
workmen  to  handle  and  place  100  square  feet 
of  tile. 


CHAPTER  IX 

HOLLOW  TILE  FIRE  PROOFING 

Under  hollow  tile  fire  proofing  will  come  all 
kinds  of  clay  and  gypsum  tile  partitions  from 
2  to  12  inches  in  thickness.  In  work  of  this  kind 
it  is  always  advisable  to  keep  the  time  on  the 
different  kinds  and  thicknesses  of  tile  separately, 
as  it  costs  much  more  to  lay  clay  tile  than  gyp- 
sum blocks ;  and  a  laborer  is  able  to  wheel  more 
4-inch  tile  in  a  barrow  than  12-inch  tile;  there- 
fore, it  is  advisable  to  divide  the  time  on  the 
different  classes  of  tile  as  much  as  possible.  The 
cost  schedule  as  given  on  the  previous  pages 
gives  the  proper  divisions  of  sizes.  On  work  of 
this  kind  the  costs  are  always  kept  per  square 
foot  of  tile  laid,  making  deductions  in  full  for 
openings. 

The  labor  costs  on  square  or  circular  column, 
beam,  and  spandrel  covering  should  be  kept 
under  a  separate  heading,  and  the  measurement 
given  per  square  foot  of  tile  laid. 

Where  any  of  the  many  kinds  of  tile  "  back- 
up "  blocks  are  used,  the  cost  of  laying  this 
work  should  also  be  kept  by  the  square  foot  or 

129 


130      PRACTICAL    COST    KEEPING 


number  of  tile  laid.  In  every  instance  the  kind 
of  tile,  size  of  same,  etc.,  should  be  noted  to 
make  the  cost  data  valuable  for  future  estimates. 
If  tile  floor  arches  are  being  installed,  the 
cost  on  this  work  should  be  kept  in  the  same 
manner  as  tile  partitions  or  exterior  tile  walls. 
This  method  is  by  the  square  foot  of  floor  laid 
and  the  thickness  of  the  tile.  Separate  time 
should  also  be  kept  on  the  labor  for  erecting  and 
removing  temporary  wood  centering  for  the  tile 
arches.  Measurement  of  this  work  should  be 
given  by  the  number  of  square  feet  of  floor  area 
covered. 


C>ni~l  IW»:»,I         Prank  R<  Wolker  Company 
eUIMin,  ventral  Hospital  LABOR  D,STRIBUTION 


APR  6  -1916   *tN,. 


F      S 


M     T     W     T 


££ 


_£&<2* 


/ 


4^- 


ooo' 


/4o' 


Sit  X* 


Fig.  51.     Method  of  Keeping  Costs  on  Placing  and 
Removing  Wood  Centering  and  Placing  Tile  Arches. 

Under  figure  51  are  given  the  costs  of  install- 
ing wood  centers  and  placing  tile  arches  up  to 


HOLLOW  TILE  FIRE-PROOFING   131 

8  inches  in  thickness.  The  quantities  are  given 
in  square  feet  together  with  the  total  pay  roll 
cost  to  date,  the  average  cost  per  square  foot 
of  wood  centering  and  per  square  foot  of  clay 
tile;  also  the  average  number  of  square  feet  a 
man  would  complete  per  8-hour  day.  On  the 
back  of  this  card,  figure  52,  are  given  the  sepa- 


COST  ANALYSIS    RECORD    _,-,      __                   -   _^. 
UNIT  LABOR  COSTS                                           UNIT  /£/-  .><?t/Ore  fooTT 

(* 

1 

2 

3 

4 

#y 

6 

7             , 

0 

Praviout 

O^ 

/?3^ 

pt>£~ 

O/JS 

Thl.  Week 

.OJ4 

.^7> 

JOtttf 

tOl£ 

ToUl 

ti/4£ 

AV 

.  0044S 

.0/f> 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

9 

1 

7 

8 

Prevlou* 

t>r 

ug. 

a 

3os*u 

Thu  WMk 

13 

?/v 

& 

J0i£ 

Toui 

MJ' 

i3r7 

4-> 

#03%± 

LABOR  HOURS  PER  UNIT                               UNIT^/-  /QO  5f.  /^Tr 

i 

2 

3 

4 

9 

e 

7 

8 

Pr».lou» 

?&/*/-j 

•fflrs 

4-  /9rJ 

•4k  //a 

Tb*  Waek 

T-/fYHr3 

J~#rs 

trsfaf 

t,  M* 

Tol«l 

7%/frs 

J'/Sr-j 

f>#rj 

4*>//rS 

form  1M                                                                                     CopyHBM  1910  ft,  rnfth    R.  W.IM*                                                                         I0««»l 

Fig.  52.     Analyzed  Costs  on  Wood  Centering  and  Tile 
Arches. 


rate  units  which  go  to  make  up  the  total  unit 
cost  of  the  job;  also  the  number  of  hours  put 
in  by  each  class  of  labor  employed  on  the  work, 
and  the  number  of  hours  required  by  the  dif- 
ferent classes  of  labor  to  place  100  square  feet 
of  wood  centers  and  tile  arches. 


132      PRACTICAL    COST   KEEPING 


Frank  R<  Walker  Company 

D,STR,BUT.ON  %h«, 

*,*,.       AP  R  6  -  1916  (   Joo  No. 


OCCUPATION 


S      S     M     T     W     T 


&M 


(00 


A2L 


Fig.  53.     Distribution  and  Costs  on  Placing  Tile 
Partitions. 

Figure   53  furnishes  an  illustration  of  cost 
keeping  on  tile  partitions  of  various  thicknesses. 


COST  ANALYSIS   RECORD    —T")      <T 
IT  LABOR  COSTS  UNIT  /^/-  *J(?. 


1234  fi\p  6  7 8 


This  W«k       ./)}*> 


TOTAL  LABOR  HOURS 


1234 


678 


\i 


gf .     so 


LABOR  HOURS  PER  UNIT 


UNIT     ^r  /OO 


2345678 


Fig.  54.     Costs  as  Analyzed  on  Tile  Partition  Work. 


HOLLOW  TILE  FIRE-PROOFING  133 

The  quantity  of  tile  installed  together  with  the 
total  pay  roll  costs  on  same  are  given;  also  the 
average  labor  cost  per  square  foot  of  tile  placed 
and  the  number  of  square  feet  of  tile  a  man 
will  place  per  8-hour  day  are  shown.  On  the 
back  of  the  card,  figure  54,  the  separate  unit 
costs  of  this  work  are  given  and  the  total  num- 
ber of  hours  required  by  each  class  of  labor. 
In  the  lower  columns  are  given  the  time  re- 
quired by  the  different  classes  of  workmen  to 
handle  and  lay  100  square  feet  of  tile  parti- 
tion. 


CHAPTER  X 

ROUGH  CARPENTRY 

Under  rough  carpentry  will  come  all  classes 
of  carpentry  work  with  the  exception  of  interior 
finish,  stairs,  and  mill  work. 

The  cost  of  framing  lumber  of  nearly  all  kinds 
are  given  per  thousand  feet  of  lumber. 

The  cost  of  framing  wood  posts  or  columns 
from  6x6  inches  to  12x12  inches  or  larger, 
should  be  given  per  thousand  feet  of  lumber, 
and  the  exact  character  of  the  work  should  be 
noted,  such  as  rounding  or  chamfering  corners, 
boring  holes  through  centers  of  columns,  fram- 
ing for  post  caps  and  bases,  and  the  labor  cost 
of  handling  and  erecting  same. 

The  cost  of  framing  large  beams  and  girders 
should  also  be  kept  separately.  In  all  cases 
state  whether  or  not  it  was  necessary  to  frame 
for  post  caps,  bases,  stirrups,  etc.,  and  whether 
or  not  the  corners  had  to  be  chamfered,  as  all 
these  items  should  be  considered  when  estimat- 

134 


ROUGH  CARPENTRY 


135 


ing  the  cost  of  framing.  Costs  on  this  class  of 
work  should  be  given  per  thousand  feet  of 
lumber. 


fpnfr,!  H««rf<J       Frank  H'  Walklr  Company 

iHi.fl  wHtai  uasyltai  LABOR  DISTRIBUTION 


End.«.         APR  6  - 1916 


OCCUPATION 


F      S      S 


(a)      Larpe*/-erj 


(.1 


Ca/-p<zsiJTzsy 


~22 


6,0  Mr 


7^7 


Fig.  55.     Distribution  and  Costs  on  Timber  Framing. 

Under  figure  55  the  methods  of  keeping  costs 
on  framing  wood  beams,  girders,  and  columns, 
are  given.  The  number  of  thousand  feet  of  lum- 
ber are  given,  likewise  the  total  pay  roll  costs, 
and  the  average  cost  per  thousand  feet  of  lum- 
ber. The  quantity  of  lumber  a  carpenter  will 
frame  and  erect  per  8-hour  day  is  also  given. 
On  the  back  of  the  card,  figure  56,  are  given  the 
separate  units  which  go  to  make  up  the  total 
average  cost  per  thousand  feet,  the  number  of 
hours  worked  by  each  class  of  men  employed  on 


136      PRACTICAL    COST   KEEPING 


the  job,  and  the  number  of  hours  required  by 
each  class  of  workmen  to  frame  and  erect  a 
thousand  feet  of  lumber. 


COST   ANALYSIS    RECORD    -—  ,        .,   c./.^  -77  M 
UNIT  LABOR  COSTS                                           UNIT  Az/-    &}-rrt-ar   •C'./V- 

(a 

1 

2 

3 

4 

[^ 

6 

7 

B 

Previous 

This  Week 

r^7 

*5~/3 

^^ 

3.00 

Tot.l 

-rJ-7 

JTl3 

>**/ 

£>.oo 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

5 

6 

7 

8 

Previous 















-,  — 

This  Week 

/>^ 

//-// 

.  



2/4£ 

//^// 



_ 

Total 

/>/ 

A/y 





38* 

W8 





LABOR  HOURS  PER  UNIT                                UNIT  "Pur  /&  ft  {-6r  "/^.M, 

fa 

i 

2 

3 

& 

6 

7 

8 

Previous 

This  Week 

/J&3/nS 

/l%#n 

&#•* 

7-t/Jf/* 

Total 

/Ot>//rt 

a%#* 

1 

&#r* 

ri///u 

f»™  ,0.                   ^G*   P*"   **"  <*?       Cop,,.,-.,  .9.6  6,  f~«*    «.  W.n~                                                                         <0v.,> 

Fig.  56.     Analyzed  Costs  on  Handling  and  Placing 
Lumber. 

The  labor  cost  of  framing  and  placing  wood 
rafters,  joists,  etc.,  should  be  kept  separately 
from  heavy  construction,  and  the  costs  of  this 
work  should  be  given  per  thousand  feet  of  lum- 
ber placed. 

Placing  roof  saddles,  hips,  valleys,  and  other 
light  construction  in  wood  constructed  build- 
ings, should  be  kept  separately  wherever  pos- 
sible, as  there  is  usually  a  great  amount  of  cut- 
ting necessary  to  frame  a  very  small  quantity 
of  lumber. 


ROUGH  CARPENTRY  137 

On  residences  and  other  work  where  light 
studding  of  2x4  or  2x6-inch  lumber  is  used, 
the  costs  should  be  kept  separately,  as  it  requires 
almost  as  much  time  to  frame  a  2x4  as  it  does 
to  frame  a  2x8.  Cost  on  this  work  should  be 
kept  by  the  thousand  feet  of  lumber  placed  or 
erected. 

Eoof  framing  is  another  item  which  should 
be  kept  separately  as  this  class  of  work  is  usu- 
ally much  more  expensive  than  the  ordinary 
framing,  there  being  usually  a  great  amount 
of  cutting  and  fitting  necessary  for  hips,  val- 
leys, rafters,  jack  rafters,  etc.  On  costs  of  this 
kind  always  state  the  class  of  roof  being  framed, 
and  the  sizes  of  the  lumber  required.  A  gen- 
eral description  is  valuable  for  future  reference. 

Where  wood  sheathing  is  used  on  outside 
walls  or  for  sub-floors  always  give  the  width 
of  the  lumber  used,  and  whether  laid  straight  or 
diagonally. 

In  many  factory  and  mill  buildings  wood  sub- 
floors  of  2x6,  3x6,  and  other  heavy  lumber  are 
used  for  floors  carrying  great  weight.  This 
lumber  is  either  square  edge  stock,  laid  on  edge 
and  known  as  laminated  flooring,  or  matched 
and  beaded,  laid  either  straight  or  diagonally. 
When  keeping  costs  on  work  of  this  kind  give 


138      PRACTICAL    COST   KEEPING 

the  class  of  material  used,  and  whether  same  is 
laid  straight  or  diagonally,  and  the  quantities 
by  the  thousand  of  feet  of  lumber  placed. 

On  residence  and  other  frame  work  keep  the 
costs  on  weatherboard  or  clapboarding  either  by 
the  square,  containing  100  square  feet,  or  per 
thousand  feet  of  lumber.  Give  the  width  of 
material  used  and  the  lap  where  the  measure- 
ment is  given  by  the  square. 


Cental  ffosafol 

wyMi 


rank  **"  ^alker  Company 

LABOR   DISTRIBUTION  Sheet 

w.,k  En.ln(,       APR  6  -  1916 


OCCUPATION 


i 


££ 


40. 


Av*r»e* 


(?772*      7.^7 


Fig.  57.     Keeping  Costs  on  Laying  Wood  Floors. 

Under  figure  57  an  example  of  cost  keeping  in 
connection  with  wood  floors  is  given.  The  total 
quantity  of  lumber  in  place  is  given  together 
with  the  pay  roll  cost  to  date  and  the  average 
unit  cost  per  thousand  feet  of  lumber.  The 


ROUGH  CARPENTRY 


139 


average  number  of  feet  of  lumber  a  carpenter 
would  place  per  8-hour  day  is  also  given.  On 
the  back  of  this  card,  figure  58,  are  given  the 


COST   ANALYSIS    RECORD    -r?     -.    ._,    ,  /        -3?  M 
UNIT  LABOR  COSTS                                           UNIT  /er#-fr£.or    /?.J>J. 

(0 

1 

2 

3 

4 

5 

6 

7 

e 

Pnvtawf 

LsL 

3-OO 

Thfc  W«k 

Sgf 

/.£4- 

Total 

(>.o<* 

/.<?/ 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

5 

6 

7 

8 

Pr*rloin 

3o* 

y^^- 

Thta  W.eK 

43(. 

Z^o 

TtrUl 

73(, 

4of 

LABOR  HOURS  PER  UNIT                                UNIT  / 

~%r#/-fLl>r  •&.#. 

1 

2 

3 

4 

5 

0 

7 

8 

Prwioin 

<?  #J-J 

J-/fn 

Tkl*.W»k 

t#rJ 

4*sffrs 

Total 

Mrs 

4%-tfrJ 

form  KM                                                                                     Copy«.M  1916  B,  Fn.lt    «.  W.u~                                                                         (Ov«) 

Fig.  58.     Analyzed  Costs  on  Laying  Wood  Floors. 

separate  units  which  go  to  make  up  the  aver- 
age unit  cost  on  the  job;  the  total  number  of 
hours  required  by  the  various  trades,  and  the 
number  of  hours  required  by  the  different 
classes  of  workmen  to  frame  and  place  one  thou- 
sand feet  of  lumber. 

In  placing  wood  furring  strips  or  grounds  on 
ceilings,  walls,  or  floors,  note  whether  it  was 
necessary  to  plug  the  walls  for  same.  The 
measurement  should  be  given  either  in  square 
feet  of  area  covered,  or  in  lineal  feet  of  furring 
strips  or  grounds  placed. 


140      PRACTICAL    COST   KEEPING 


Central  Bcsrffal    Fr<mk  **•  Walker  Company 

!_H~  LABOR   DISTRIBUTION  Sheet  No- 

APR  6  -1916      ***-..' 


OCCUPATION 


S     S 


M     T 


U, 


/loo 


4  t 


A&± 


5/gQ' 


Fig.   59.     Keeping  Costs  on  Wood  Grounds  and 
Furring  Strips. 

Figure  59  gives  a  practical  example  of  keep- 
ing costs  on  work  of  this  kind.  The  total  num- 
ber of  lineal  feet  of  furring  strips  and  grounds 
are  given  together  with  the  total  pay  roll  cost 
to  date.  The  average  labor  cost  per  lineal  foot 
of  work  in  place  and  the  average  number  of 
lineal  feet  a  carpenter  would  place  per  8-hour 
day  is  also  given.  On  the  back  of  this  card, 
figure  60,  the  different  units  which  enter  into 
the  total  cost  of  same  are  given;  the  number 
of  hours  required  by  each  class  of  workmen,  and 
the  number  of  hours  required  by  the  various 
tradesmen  to  place  100  lineal  feet  of  furring 
strips  or  grounds. 


ROUGH  CARPENTRY 


141 


COST   ANALYSIS    RECORD     _,_,       , 
UNIT  LABOR  COSTS                                           UNIT  /2>-  ///i<fa./  /^ot~ 

M 

1 

2 

3 

4 

v; 

6 

7 

8 

Prevlou. 

.01, 

.0033 

^4 

.00^ 

Ton  We.k 

0> 

JO/J 

.0><j 

.DO/ 

ToU> 

.0> 

.00*3 

.03 

•  00/<S~ 

TOTAL  LABOR  HOURS 

UNIT 

1 

Pravloin 

4o 

"a£c 

^r^ 

^4^ 

Thi«  W.ek 

xt 

/o 

/>^ 

/}- 

Toui 

/>? 

^/^ 

i(,^h 

^^v 

LABOR  HOURS  PER  UNIT                              UNIT  T&  /OO/Saeo/  J^elT 

1 

2 

3 

4 

s 

6 

7 

8 

Pr»lou> 

>^rj 

^"/^J 

^4/9^ 

^-/^ 

Th,.  W..K 

a  //« 

^/^ 

^*^Af 

fajPr-J 

Total 

**/&* 

'/>#n 

fiLtfrj 

Zi-fas 

fom  W»                                                                                     CoprHgM  me  t,  f-,.,1.    R.  V.ito,                                                                         (Om4 

Fig.  60.    Analyzed  Costs  on  Placing  Wood  Grounds  and 
Furring  Strips. 

The  costs  of  laying  wood  floors  are  usually 
kept  by  the  square  containing  100  square  feet, 
or  by  the  thousand  feet  of  flooring.  The  differ- 
ence between  the  two  methods  takes  into  con- 
sideration the  allowance  for  waste,  which  will 
vary  from  25  to  50  per  cent,  depending  upon 
the  width  of  the  flooring  used.  Where  the  floors 
are  to  be  scraped,  traversed,  or  sanded,  the 
costs  are  usually  kept  by  the  square  foot  of 
floor  area  covered;  the  cost  of  same  varying 
with  the  number  of  operations  necessary. 

Figure  61  gives  the  method  of  keeping  costs 
on  floor  laying;  the  number  of  squares  of  floor- 
ing laid  and  the  total  pay  roll  cost  of  same. 


142      PRACTICAL    COST   KEEPING 


The  costs  per  100  square  feet  of  flooring  and 
the  number  of  squares  of  floor  a  floor-layer  will 
lay  or  scrape  per  8-hour  day  are  also  given.  On 


LABOR   DISTRIBUTION  Sheet  No- 

•6"«"M.  A  PR  6-    916        Job  No. 


OCCUPATION 


S     M 


T     W     T 


(&L 


If 


'M-o 


7G 


-rr 


/.te 


/J 


Fig-.  61.     Distribution  and  Labor  Costs  on  Hardwood 
Floors. 


COST   ANALYSIS    RECORD     x2?^  35! 
UNIT  LABOR  COSTS                                           UNIT    /0f)30 

^<7^«    ^^ 

/<?r«  ^cet~. 

(<H 

1 

2 

3 

4<^ 

5 

6 

7 

e 

Pr~k»» 

/  $o 

3o 

i.j  y 

Thkj  Week 

/S~ 

/fj 

Totol 

Ja^ 

^? 

/,/o 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

5 

6 

7 

8 

Pwlou. 

2*03 

£0 

7° 

Till*  Week 

/S> 

^,£ 

/oo 

ToUl 

J<f£~ 

PJ/, 

J7Q 

LABOR  HOURS  PER  UNIT                                UNIT'' 

*jgg5jjg^2>| 

*e.t* 

1 

2 

3 

4 

3 

6 

7 

a 

Pr.vlout 

rf+tfr-s 

•4£~Sf/* 

2.%/Vr-S 

Thl.  W..k 

"1&///-S 

J.faflf/* 

1\   Hn 

ToUl, 

"2^.  #KS 

35  MA 

Fo«.  IN                                                                                               Cop,r.,M   ll«  1,  fr.nl    «.  w.lk>                                                                                 lOw* 

Fig.  62.     Method  of  Analyzing  Costs  on  Hardwood 
Floors. 


ROUGH  CARPENTRY 


143 


the  back  of  this  card,  figure  62,  are  given  the 
unit  costs  which  make  up  the  total  unit;  the 
number  of  hours  required  on  the  entire  job  and 
the  time  required  for  a  floor-layer  to  lay  or 
scrape  100  square  feet  of  floor. 

The  cost  of  dipping  and  laying  shingles  is 
usually  given  by  the  thousand  shingles,  or  by 
the  square  containing  100  square  feet  and  the 
distance  to  the  weather  should  be  noted. 


B^..n  Central  Hospital 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION  8h«t  No_Z^L 

En.tin,  APR   6   *  1916 


OCCUPATION 


F      S      S     M     T     W     I 


° 


_j=££<22 


Oa  JMH, 

•TfM 


J^J 


4b       ^.0 


Fig".  63.     Keeping  Costs  on  Laying  Wood  Shingles. 

Under  figure  63  the  method  of  keeping  cost 
on  dipping  and  laying  wood  shingles  is  given. 
The  quantities  are  given  per  thousand  shingles 
dipped  and  laid,  with  the  total  pay  roll  cost 
of  same.  The  cost  of  laying  a  thousand  shingles 


144      PRACTICAL    COST   KEEPING 


and  the  number  of  shingles  a  carpenter  would 
dip  or  lay  per  8-hour  day  are  also  given.  On 
the  back  of  this  card,  figure  64,  the  separate 


UNIT  LABOR  COSTS 


COST  ANALYSIS   RECORD 


o,  • 
<->/?//?  yfe  S 


r*)1 


TOTAL  LABOR  HOURS 


So 


LABOR  HOURS  PER  UNIT 


Fig.  64.     Analyzed  Labor  Costs  on  Laying  Wood 
Shingles. 

unit  costs  per  thousand  shingles  are  given;  the 
total  number  of  hours  worked  on  the  job  and 
the  number  of  hours  required  to  dip  and  lay 
one  thousand  shingles. 

The  cost  of  framing  and  placing  rough  wood 
stairs  should  be  given  by  the  length  of  the 
string;  the  number  of  risers,  and  the  length  of 
same. 

Costs  on  placing  wood  shelves  in  closets  and 
pantries  should  be  given  by  the  number  of 
shelves  placed  and  the  length  and  width  of 
same. 


CHAPTER  XI 

MILL  WORK  AND   INTERIOR  FINISH 

Costs  on  mill  work  are  kept  in  several  ways. 
Some  contractors  take  the  entire  bill  of  ma- 
terials coming  from  the  mill  and  estimate  the 
labor  at  a  certain  per  cent  of  the  cost  of  the 
material,  which  will  vary  from  35  to  50  per 
cent.  Other  contractors  will  keep  the  cost  of 
each  class  of  work  separately;  such  as  putting 
together  wood  door  and  window  frames  when 
they  come  to  the  job  knocked  down,  the  labor 
cost  of  setting  wood  door  and  window  frames, 
and  the  cost  of  hanging  and  fitting  wood  sash, 
etc. 

Separate  costs  are  also  kept  on  fitting  and 
hanging  wood  doors,  and  the  labor  required  on 
trim  for  same. 

The  cost  of  placing  jamb  linings  and  casing 
window  openings  are  also  separate  items. 

Separate  costs  are  kept  on  handling  and  plac- 
ing book  cases,  closet  cases,  wardrobes,  pantry 
cases,  etc. 

The  smaller  items  such  as  wood  base,  chair 

145 


146      PRACTICAL    COST   KEEPING 

rail,  plate  rail,  and  picture  mould  are  usually 
kept  separately,  and  the  quantities  are  given 
at  so  many  lineal  feet  of  material  in  place. 


Centra]  fl       '<  1         Frank  R.  Walker  Company                                x-> 
BuMdine  IMSpIUI                  LABOR   DISTRIBUTION                             «>...  n,>  ^O 

Clan    _/  '  /     —7                                                                Week  Ending                    APR  6    "*  191V         Job  No.  /  (0*5 

OCCUPATION 

F 

S 

S 

M 

T 

w 

T 

HOOKS 

HATE 

AMOUNT 

(C/        C0f-jr><z.n/*r~S 

/4 

z/ 

— 

/(? 

/6 

— 

*4~>- 

7° 

3C> 

tto 

z£ 

X^- 

_ 

— 

— 

— 

&& 

do 

f  f 

f  _ 

Total 

ff  Smf 

&7 

»o 

Q"::"\^" 

P.T   "oil 

I7:,'c::" 

Q"'*?!* 

°"iri?.r"' 

*£«'     l 

.ho.  Av.n, 

Pre»lout 

/tr 

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JT3 

•47.(,o 

,^7%i 

S3 

Total 

/3o 

&<?  /o 

.•&3 

/&" 

,^.n 

/                            C«p,i,»<  1916  By  rr..k  •    W.IH>                                                   (Oy.r) 

Fig.  65.     Distribution  and  Costs  on  Setting  Window 
Frames. 


Under  figure  65  are  given  the  methods  of 
keeping  costs  on  setting  wood  door  and  window 
frames.  The  number  of  frames  set  is  given; 
likewise  the  total  pay  roll  cost  of  same,  and  the 
average  cost  to  handle  and  set  one  frame.  The 
number  of  frames  a  carpenter  will  average  per 
8-hour  day  is  also  given. 

On  the  back  of  the  card,  figure  66,  the  sepa- 
rate cost  units  which  go  to  make  up  the  average 
labor  cost  are  given;  the  number  of  hours  put 


MILL  WORK  AND  INTERIOR  FINISH   147 


in  by  the  different  classes  of  men  employed, 
and  the  time  required  by  the  different  trades 
to  handle  and  set  one  frame. 


COST   ANALYSIS    RECORD     —r-f      fa     ,         ,- 
UNIT  LABOR  COSTS                                           UNIT    r£r  JY/J<IH  //T7/77<? 

\C> 

Pmkxn 

Jl5~ 

// 

Thto  WMk 

#4 

.A5>^ 

Total 

39** 

./}'* 

TOTAL  LABOR  HOURS 

UNIT 

i 

PmtoM 

>3^ 

/3 

ThMWMk 

^•y 

M 

Total 

fJ^y 

4-r 

LABOR  HOURS  PER  UNIT 

UNIT/ 

^er/fac/*  fro/a*. 

i 

Pravtou* 

&//AJ 

btfrs 

Thfc  W«*k 

£    /f/U 

k^tirt 

Total 

*r  /y/d 

6  /*>M 

,.~  n.                                                         C^-M  ....  e,  „..»  «.  w««.                                                 .0*. 

Fig.  66.     Method  of  Analyzing  Costs  on  Setting  Wood 
Frames. 


Ceafraf  flaSBffaf      Frank  R-  Walker  Company 
B»n«i"« iM5fia£  LABOR   DISTRIBUTION 


APR  6  -  1916' 


OCCUPATION 


S     t  M     T     W     T    "oul>s     "" 


^/   < 


^?^ 


^2. 


5^o 


C9^/^^^^/r<> 


7-1.80 


<*<> 


Fig.  67.     Cost  Keeping  on  Fitting  and  Hanging  Doors. 


148      PRACTICAL    COST   KEEPING 


Figure  67  gives  the  method  used  in  keeping 
cost  on  fitting  and  hanging  doors  and  trimming 
openings.  The  total  number  of  doors  hung  to 
date  is  given  together  with  the  total  pay  roll 
cost  on  same.  The  next  item  gives  the  average 
labor  cost  to  fit  and  hang  one  door  and  the 
average  number  of  doors  a  carpenter  would  fit 
and  hang  per  8-hour  day.  On  the  back  of  this 
card,  figure  68,  the  unit  costs  which  enter  into 


COST   ANALYSIS    RECORD   ^-T^r^oor- 
UNIT  LABOR  COSTS                                           UNIT  <£  -7=?^  .J/tfe  oS  T^tf 

& 

2 

3 

4 

*ft) 

8 

7 

8 

Previous 

//"^ 

.// 

^> 

01 

Thl«  Week 

/>/ 

J4 

40 

02 

Total 

;./(,''»- 

./g*r 

,i^^ 

.08 

TOTAL  LABOR  HOURS 

uVlIT 

i 

2 

3 

4 

5 

6 

7 

8 

P«vlou. 

/<? 

*    // 

/•rf^ 

s£ 

This  Week 

7C. 

•J4J 

•>* 

8 

Total 

G. 

^/ 

*£, 

cr 

LABOR  HOURS  PER  UNIT                                UNIT^ 

Z&. 

~**f-t>{-7rs'n  . 

*& 

2 

3 

4 

W 

6 

7 

8 

Previous 

/4-/<^ 

%>ffrt 

4-#rt 

'/V-V-nS 

This  Weak 

/3&A<rS 

y/vtfn 

%  /tnS 

b#r* 

Total 

/7/o/te 

^Aery\ 

%#rt 

fy/frs 

f~.  «.                                                                             *„*»  „„  B,  n*.  «.  W.,to,                                                                  *~* 

Fig.  68. 


Analyzed  Costs  on  Fitting  and  Hanging 
Doors. 


the  total  unit  cost  are  given;  the  number  of 
hours  required  by  the  different  classes  of  work- 
men, the  number  of  hours  required  by  each 
class  of  men  to  fit  and  hang  one  door,  and  the 
time  required  to  place  the  trim  on  one  side  of 
the  door  opening. 


MILL  WORK  AND  INTERIOR  FINISH  149 

The  costs  on  setting  finished  jambs,  glass 
stops,  and  trimming  borrowed  lights  should  be 
given  by  the  number  of  openings  completed; 
giving  the  average  size  of  same  where  possible. 

In  erecting  wood  stairs,  newels,  hand  rail, 
etc.,  it  is  important  that  the  length  of  the 
stringers  be  given  together  with  the  number  of 
treads,  risers,  landings,  if  any,  the  number  of 
newels,  the  number  of  balusters  to  place,  and 
the  number  of  pieces  and  length  in  lineal  feet 
of  wood  hand  rail.  Costs  should  be  given  on 
each  flight  of  stairs. 


CHAPTER  XII 


LATHING  AND  PLASTERING 

The  labor  cost  on  placing  wood  lath  should  be 
given  by  the  thousand  lath  or  by  the  square 
yards  of  lath  in  place.  Also  give  the  length  and 
width  of  the  lath,  as  there  are  several  sizes  of 
same  now  on  the  market.  The  cost  of  placing 
the  various  makes  of  plaster  and  wall  board 
should  also  be  given  by  the  thousand  square 
feet  or  by  the  square  yard. 


Central  Rncnlfal       Frank  R.  Wnlker  Company 
iril  "OSR11*1  LABOR   DISTRIBUTION 

APR  6 -1916 


16 


A/ 


<^**^ 


/goo     , 


Fig.  69.     Keeping  Costs  on  Placing  Wood  Lath  and 
Plaster  Board. 

Under  figure  69  are  given  the  costs  on  plac 
150 


LATHING  AND  PLASTERING       151 


ing  wood  lath  and  plaster  board.  The  quantities 
of  wood  lath  are  given  in  so  many  thousands  of 
lath  and  the  plaster  board  is  given  in  square 
yards.  In  each  instance  the  total  amount  of  the 
pay  roll  to  date  is  included  with  the  unit  labor 
cost  per  thousand  lath  and  per  square  yard  of 
plaster  board.  The  average  quantities  per  8- 
hour  day  are  also  given,  making  the  costs  appli- 
cable for  use  at  any  rate  of  wage.  On  the  back 
of  the  card,  figure  70,  the  separate  units  which 


COST   ANALYSIS    RECORD    Ftt 
UNIT  LABOR  COSTS   UNITfc? 


m 


TOTAL  LABOR  HOURS 


7t 


LABOR  HOURS  PER  UNIT 


VMJMg 


7Z.fi1>* 


Fig.  70.     Analyzed  Labor  Costs  on  Placing  Wood  Lath 
and  Plaster  Board. 

go  to  make  up  the  total  average  unit  are  given 
and  the  total  number  of  hours  required  to  com- 
plete the  job  to  date.  On  the  bottom  of  the 
same  card  are  given  the  number  of  hours  neces- 


152      PRACTICAL    COST   KEEPING 

sary  for  a  man  to  place  a  thousand  lath  or  one 
hundred  square  yards  of  lath.  The  time  neces- 
sary for  a  lather  to  place  100  square  yards  of 
plaster  board  is  also  given. 

If  metal  lath  are  to  be  placed  on  wood  studs 
the  same  method  as  given  for  wood  lath  is  to  be 
used. 

The  labor  in  connection  with  the  erection  and 
installation  of  solid  metal  partitions,  suspended 
ceilings  of  metal  lath,  Rib-Trus,  Hy-Rib,  and 
other  materials  of  a  like  nature,  are  usually 
given  by  the  square  yard.  On  ornamental  work, 
such  as  beams,  cornices,  etc.,  the  work  in  place 
is  usually  measured  by  the  square  foot. 

The  costs  of  placing  metal  corner  beads,  in- 
visible metal  picture  mould,  etc.,  are  given  by 
the  lineal  foot.  Mention  should  also  be  made 
with  regard  to  whether  or  not  it  was  necessary 
to  plumb  same  for  an  ordinary  or  a  first-class 
job. 

A  practical  example  is  given  under  figure 
71,  which  shows  the  number  of  square  yards  of 
suspended  metal  ceiling  in  place  and  the  num- 
ber of  lineal  feet  of  metal  corner  beads.  The 
total  pay  roll  cost  to  date  is  given,  together 


LATHING  AND  PLASTERING       153 


with  the  unit  labor  cost  per  square  yard  and  per 
lineal  foot.  The  quantity  of  work  a  man  aver- 
aged per  8-hour  day  is  included. 


Frank  R.  Walker  Company 
RVIIH[-O      CfiHtral   HflSplfcll  LABOR   DISTRIBUTION 


flPRfi-1Q1fi       JobNo. 


OCCUPATION 


/(* 


/JVfro 


70 


30 


A, 


p""'°" 


.  \?3o' 


Fig.  71.     Method  of  Keeping  Costs  on  Suspended  Metal 
Ceilings  and  Metal  Corner  Bead. 


COST  ANALYSIS    RECORD  &   7&  ^fwe  Y4r*£^ 
UNIT  LABOR  COSTS                                         UNIT/^7?r  ///7<2«//5^Z^ 

S£2 

z 

3 

4 

5<*v 

6 

7 

8 

Previous 

^v 

AS- 

TW»  Week 

>/ 

ffS~ 

Tol.l 

*^x 

.AT" 

TOTAL  LABOR  HOURS                                      UNtT 

1 

2 

3 

4 

5 

6 

7 

8 

Pmvlout 

42 

'Z./f^- 

Tt>u  Week 

y>/ 

tf*l 

Totil 

>/dT 

£,<&, 

LABOR  HOURS  PER  UNIT 

UNIT7 

-art  T-ttr  /OO  O/.   ) 

•>        •    /oo  &A 

§ 

^ 

2 

3 

4 

*(*1 

6 

7 

a 

Pf.vlou. 

d^L^a 

r^ 

Thii  Week 

3^/4rf 

-f/fr* 

Tout 

¥O'<<L#K 

7#rt 

f  =""  '"                                                                                     Copy-ljbl  t«1(  «y  fn.k   •.  WWkW                                                                         (Ov.rt 

Fig.   72.     Analyzed  Costs  on  Placing  Suspended  Metal 
Ceilings  and  Corner  Bead. 


154      PRACTICAL    COST   KEEPING 

On  the  back  of  the  card,  figure  72,  the  sepa- 
rate unit  costs  are  given,  which  make  up  the 
totals  and  the  number  of  hours  required  to  com- 
plete the  work  to  date.  In  the  lower  columns 
are  given  the  number  of  hours  it  required  a  man 
to  complete  100  square  yards  of  suspended  ceil- 
ing and  the  time  necessary  to  place  100  lineal 
feet  of  metal  corner  beads. 

The  costs  on  plain  plastering  are  usually  kept 
by  the  square  yard  of  surface  covered.  A  great 
many  plasterers  make  no  deductions  for  open- 
ings, while  others  make  an  allowance  for  one- 
half  of  all  openings  containing  over  15  square 
feet.  Whichever  method  is  adopted,  it  should 
be  noted  on  the  card,  thus,  "one-half  openings 
deducted,"  or  "no  openings  deducted." 


CM.   'iT7>-£" 


*?ranl1  **•  Walker  Company 

LABOR   DISTRIBUTION 

APR 


OCCUPATION 


W 


(b 


17-P 


J&L 


£a 


Z£- 


17^0  a 


09? 


/oofa 


3(.S-o 


.  „  \A£X  oo 


Fig.  73.     Method  of  Keeping  Costs  on  Plastering. 


LATHING  AND  PLASTERING       155 


Separate  time  should  be  kept  on  both  the 
scratch  and  brown  coats,  and  whether  it  was 
placed  on  wood  lath,  plaster  board,  brick  or 
tile  walls,  metal  lath,  etc.  Figure  73  will  offer 
a  practical  example  of  this  work,  as  the  costs 
are  given  for  applying  both  the  scratch  and 
brown  coats.  The  quantities  are  given  in  square 
yards  with  the  total  pay  roll  cost  on  each  to  date. 
The  average  unit  cost  per  square  yard  and  the 
number  of  square  yards  of  each  class  of  work 
a  plasterer  would  apply  per  8-hour  day  is  given. 
On  the  back  of  this  card,  figure  74,  the  separate 


UNIT  LABOR  COSTS 


COST   ANALYSIS    RECORD    —7-?     <- 
UNIT  /  ar  ~><?< 


JL&. 


os 


.03% 


.067/t        .03%> 


TOTAL  LABOR  HOURS 


UNIT 


A?/ 


LABOR  HOURS  PER  UNIT 


rfj  (,'y/tra 


Fig.  74.     Method  of  Analyzing  Costs  on  Plastering. 

unit  costs  which  enter  into  and  make  up  the 
totals  are  given,  also  the  total  number  of  hours 


156      PRACTICAL    COST   KEEPING 


required  by  plasterers  and  helpers  to  date  and 
the  number  of  hours  required  by  the  various 
classes  of  workmen  to  apply  100  square  yards 
of  both  scratch  and  brown  coats  is  given. 

The  time  required  to  apply  the  white  or 
"skim"  coat  should  be  kept  separately  from  the 
time  applying  sand  finish  work,  as  the  latter  usu- 
ally requires  a  little  more  time  for  plasterers. 
On  both  these  classes  of  work  measurement  is 
taken  by  the  square  yard,  as  given  under  scratch 
and  brown  coats.  Figure  75  shows  the  costs  on 


Central  Hospital 


Prank  R.  Walker  Company 

LABOR   DISTRIBUTION 

W«k  End.*  APR  6  '  1916 


F      S      S     M      T     W     T 


^_ 


JUL 


Fig.   75.     Distribution  and  Costs   on  Applying  the 
Finish  Plaster  Coats. 

both  white  and  sand  finish  work,  giving  the 
number  of  square  yards  of  each  completed,  the 
total  pay  roll  costs,  and  the  average  labor  cost 


LATHING  AND  PLASTERING       157 


for  each  class  of  the  completed  work.  The  aver- 
age number  of  square  yards  a  plasterer  would 
complete  per  8-hour  day  is  also  given.  On  the 
back  of  the  card,  figure  76,  the  separate  unit 


COST  ANALYSIS    RECORD    —  -rj       <r                ./          , 
UNIT  LABOR  COSTS                                           UNIT    r&r  c-><?(/(?re   Y(?r~CL 

w 

2 

3 

4 

*(') 

6                / 

7 

a 

Previous 

M 

.oy<3 

Tnx  Week 

.of 

to** 

/O 

Dl'/r 

Total 

A 

a}'/-}/ 

/  o 

.orfv 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

5 

6 

7 

a 

Previous 

3-t.il 

?* 

Th,»  Week 

^Vo 

>ot> 

j£g 

>1- 

Total 

U4 

30*4 

^% 

>^- 

LABOR  HOURS  PER  6NIT 

UNIT  7-cts-  /oo  sp.  y^s  .. 

& 

2 

3 

4 

*M 

6 

7 

8 

Previous 

/o%o#rt 

4%/fa 

'    

Th,»  Week 

tofrfa 

4%#rt 

M^JL 

ft  fas 

Total 

/Ofrtfns 

tfkfcs 

#&£* 

SUt-tfrJ 

'<•""'»                                                                                     e.,^.«W..B,  .««..««*..                                                                         <Q..r> 

Fig.    76. 


Analyzed  Costs  on  Applying  Finish  Plaster 
Work. 


costs  are  given  and  the  total  number  of  hours 
for  each  class  of  work  to  date,  while  the  lower 
column  gives  the  time  required  for  each  class  of 
workmen  to  complete  100  square  yards  of  fin- 
ished plaster. 

Nearly  all  classes  of  interior  plastering,  ce- 
ment wainscoting,  etc.,  are  measured  by  the 
square  yard,  and  costs  should  be  kept  accord- 
ingly in  order  that  they  be  useful  for  future 
estimates. 


158      PRACTICAL    COST   KEEPING 


The  costs  on  running  ceiling  coves,  bull  nose 
corners,  etc.,  should  be  kept  by  the  lineal  foot. 

The  costs  of  running  cement  base  are  also 
figured  by  the  lineal  foot  of  base.  Keep  sepa- 
rate time  placing  grounds  and  give  height  of 
base,  mentioning  whether  with  or  without  cove. 

The  costs  on  all  classes  of  exterior  plaster 
work  are  kept  in  the  same  manner  as  interior 
work — by  the  square  yard.  Separate  costs 
should  be  kept  on  applying  the  scratch  coat, 
brown  coat,  and  finish  coat.  The  finish  coats, 
which  are  usually  float  or  rough  cast  finish, 
should  be  kept  separately,  and  the  class  of  work 
should  be  noted.  State  the  class  of  material 
used,  whether  Portland  cement,  Kellastone, 
Stone-kote,  etc. 


Central  fiOSOital 

n 


Frank  **•  Walker  Company 

UVBOR  DISTRIBUTION  Sx«« 

APR  6  "  1916 


(a) 


(iGoo 


4-0\Q 


(6} 


/(ff 


TMiWeek       J?9O^/0C.OO 


Fig.  77.     Costs  on  Applying  Exterior  Plaster. 


LATHING  AND  PLASTERING       159 

Figure  77  gives  an  example  of  applying  the 
scratch  and  brown  coats  on  exterior  work.  The 
total  quantities  are  given  in  square  yards,  to- 
gether with  the  total  pay  roll  cost  to  date  and 
the  average  labor  cost  per  square  yard.  The 
number  of  square  yards  a  plasterer  will  apply 
per  8-hour  day  is  also  given.  On  the  back  of 
this  card,  figure  78,  are  given  the  separate  unit 


UNIT  LABOR  COSTS 


COST   ANALYSIS    RECORD   —  r?      <~  \/        / 

UNIT  /&r  cjqt/Qra.    /^/TX 


AffL. 


AL 


.07$* 


pi      , 


TOTAL  LABOR  HOURS 


2.5- 


3L 


/       /og 


LABOR  HOURS  PER  UNIT 


JteL 


Fig.  78.     Costs  as  Analyzed  on  Exterior  Plastering. 


costs  and  the  total  number  of  hours  worked  by 
plasterers  and  helpers  to  date.  The  lower  col- 
umn gives  the  number  of  hours  required  for  the 
plasterers  and  helpers  to  apply  100  square  yards 
of  scratch  and  brown  coats. 


160      PRACTICAL    COST   KEEPING 


e^inpartfid  Hospital 

Vank  R.  Walker  Company 

LABOR   DISTRIBUTION 

WeekEndln,                APR   fi'  1916 

rife- 

7^-3" 

OCCUPATION 

F 

S 

s 

M 

T 

w 

T 

HOURS 

BATE 

AMOUNT 

(C  '         P/a^  ^-a/-er^ 

2-t/ 

/v 

//•» 

//^ 

/^ 

/(a 

/OQ 

7-^" 

7^ 

"P 

ZaAorars 

/>- 

^ 

/?- 

fi. 

//f> 

/t- 

^3, 

\9L 

Pf, 

1 

Totii 

/// 

CO 

"TS,.?"1 

1'o"°" 

LT~,*COM" 

Averag. 

QuanUty  Wortt 

p.»  Bon 
COM. 

Unit   Cost 

•           Sl.n*'.*y 

Previous 

-Z/2>  Yd. 

^700 

>3 

3#/<& 

This  Week 

47o 

///  .60 

J2-V 

5  7^. 

Total 

77*0    >. 

/6,!t.oo 

•>3^ 

57  ^» 

Form  100             '                                                                  Copyright  19,  C  By  Frank  R.  W.IK., 

(0..,) 

Fig.   79.     Keeping-  Costs  on  Applying  the  Finish  Coat 
on  Exterior  Plastering. 

Figure  79  is  kept  on  the  same  basis  as  figure 
77,  with  the  exception  that  figure  79  shows  the 


COST   ANALYSIS    RECORD  —  T->       <-                 \S        / 
UNIT  LABOR  COSTS                                              UNIT  /fr   c~>?V9m    /£//-CX 

1 

2 

3 

4 

5 

6 

7 

8 

Pro»lou« 

/£~ 

nX 

Thl«  Week 

./L 

.f)& 

Totll 

./5^ 

nX 

TOTAL  LABOR  HOURS                                       UNIT 

1 

2 

3 

4 

5 

6 

7 

a 

Previous 

^b 

^0 

This  Week 

/oo 

7*- 

ToUl 

/^o 

//>- 

LABOR  HOURS  PER  UNIT                                UNIT/^-  /QO  eS?    XXs. 

1 

2 

3 

4 

5 

6 

7 

a 

Previous 

J-o  #rS 

/LAfa 

This  Week 

Tj'^f/rs 

JtS'ttfrS 

ToUl 

lo&tfrs 

tfl*#rs 

Ferm  1M                                                                                      Cop,H,B,  ,9,6  B,  F™-H    R.  W.IM,                                                                         (Ov.r> 

Fig.  80.     Analyzed  Costs  on  Applying  the  Finish 
Plaster  Coat  to  Exterior  Walls. 


LATHING  AND  PLASTERING       161 

system  used  on  the  float  finish  coat;  otherwise 
the  units  to  be  arrived  at  are  identical.  Figure 
80,  which  is  the  back  of  figure  79,  is  the  same  as 
figure  78,  and  the  results  are  the  same  through- 
out. 

Exterior  ornamental  work  run  in  Portland, 
Keene  's,  or  other  cement  is  usually  measured  by 
the  lineal  foot  when  under  one  foot  in  girth 
and  by  the  superficial  foot  when  over  one  foot 
in  girth. 

Ornamental  plaster  work,  such  as  cornices, 
plaster  bases,  and  caps,  plaster  enrichments,  wall 
and  ceiling  panels,  and  all  other  classes  of  orna- 
mental plaster  work  are  measured  by  the  lineal 
foot  where  the  members  are  less  than  one  foot  in 
girth  and  by  the  superficial  foot  where  the  mem- 
bers are  over  one  foot  in  girth. 

Separate  time  should  be  kept  on  all  shop 
work,  such  as  making  models,  casting  ornaments, 
etc.;  also  separate  costs  should  be  kept  on  all 
work  done  on  the  job;  and  the  measurements 
and  costs  should  be  given  as  stated  above. 

Under  figure  81  are  given  examples  of  cost 
keeping  on  ornamental  plaster  work.  Item  (a) 
includes  the  time  of  plasterers  and  helpers  run- 
ning plaster  cornices  on  the  job,  and  item  (b) 
gives  the  time  of  the  same  men  sticking  plaster 


162      PRACTICAL    COST   KEEPING 

ornaments  and  enrichments  on  cornices  and 
beams.  On  the  bottom  of  the  card  are  given 
the  number  of  lineal  or  superficial  feet  completed 


R       J 

ital 


Frank  R.  Walker  Company  yyn 

LABOR  DISTRIBUTION  «"•--  H^O 

.  w«.  *«*,       APR  6  •  1916       J06 


OCCUPATION 


F_S__S__M     T     W     T 


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Th.«  Weekj  V>f    '         77.OO 


Fig.  81.     Cost  Keeping  on  Ornamental  Plaster  Work. 


to  date  and  the  total  amount  of  pay  roll  to 
date.  The  unit  labor  costs  per  superficial  foot 
or  lineal  foot  and  the  average  quantity  of  work 
a  man  would  complete  per  8-hour  day  is  also 
given.  On  the  back  of  the  card,  figure  82,  are 
given  the  separate  unit  costs  which  go  to  make 
up  the  total  units  as  given  on  the  front  of  the 
card.  The  total  number  of  hours  worked  by 
plasterers  and  helpers  to  date  and  the  number 
of  hours  required  by  both  plasterers,  and  helpers 


LATHING  AND  PLASTERING       163 

to  complete  100  superficial  feet  or  lineal  feet  of 
ornamental  cornices  or  enrichments  are  also 
given. 


COST  ANALYSIS  RECORD  W  /•* 
UNIT  LABOR  COSTS'  UNIT<£?  Ptf 


234 


878 


TOTAL  LABOR  HOURS 


2345678 


LABOR  HOURS  PER  UNIT 


234 


Fig.  82.     Method  of  Analyzing  Costs  on  Ornamental 
Plaster  Work. 


CHAPTER  XIII 


SHEET      METAL     WORK,      CORNICES, 

SKYLIGHTS,  METAL  CEILINGS,  FIRE 

PROOF   DOORS   AND   WINDOWS 

Under  sheet  metal  work  will  come  the  items 
of  fire  proof  doors  and  windows,  the  labor  in  con- 
nection with  the  setting  of  the  frames,  hanging 
the  doors,  and  glazing  of  both  doors  and  win- 
dows. The  cost  of  setting  the  frames  should  be 
kept  separately  from  the  time  of  hanging  the 
doors  or  glazing  same. 

Under  figure  83  examples  of  cost  keeping  as 


....Central  Hospital     **£ 


Frank  R.  Walker  Company 
BOR   DISTRIBUTION 
Weekend.-,         A  PR  6 


£ 


^ 


/<* 


/cfrc 


^ 


2^ 


^IZ- 


Fig. 


Keeping  Costs  on  Setting  Metal  Door  and 
Window  Frames. 


164 


SHEET  METAL  WORK 


165 


applied  to  setting  metal  frames  for  doors  and 
windows  are  given.  The  number  of  frames  set 
and  the  size  of  same  are  given,  also  the  total  pay 
roll  cost  to  date,  the  average  labor  cost  of  set- 
ting each  frame,  and  the  average  number  of 
frames  of  each  kind  a  sheet  metal  worker  will 
set  in  place  per  8-hour  day  are  given.  On  the 
back  of  this  card,  figure  84,  are  given  the  sepa- 


COST   ANALYSIS    RECORD  (V  T^tr  ST/nta*  /^rv^re. 
UNIT  LABOR  COSTS                                           UNIT&£>     /,        ~Z?oo/-          •• 

^(£> 

2 

3- 

4 

WJ 

6 

7 

8 

Previous 

^y.oa 

<£~C 

/  '.<?3 

This  Week 

/  £>/ 

.£-7 

/^// 

Total 

/  po'/r 

:£(,'/y 

j'qrf. 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

5 

6 

7 

8 

Previous 

/^ 

/7 

33 

,    .      This.  Week 

36. 

3b 

-fy 

Total 

j?  -x 

\f~3 

/  O<5~ 

LABOR  HOURS  PER  UNIT 

UNIT^ 

ilac  ^ 

7%5l 

^(6) 

2 

3 

4 

*&) 

6 

7 

8 

Previous 

fcffr* 

/&-//S3 

Tfotfrs 

This  Week 

/fe  //rs 

/%~///-J 

tfotfrZ 

Total 

/fc//rt 

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1%t  //rJ 

r—  ,0.             2  ts  AM  7>*r  fr0*a&^  ,,,*  B>  r»*  ..  w.,«.,                                      ,0,.,, 

Fig.  84.     Costs  as  Analyzed  on  Setting  Metal  Door  and 
Window  Frames. 

rate  unit  labor  costs  which  make  up  the  totals 
as  given  on  the  front  of  the  card.  The  total 
number  of  hours  worked  on  the  entire  job  for 
both  sheet  metal  workers  and  helpers  are  also 
given,  as  well  as  the  average  time  required  for 
both  to  handle  and  set  a  door  or  window  frame. 


166      PRACTICAL    COST   KEEPING 

In  keeping  costs  on  placing  metal  skylights 
always  give  the  style  of  skylight  erected,  whether 
single  pitch,  double  pitch,  or  hip  skylight.  If 
side  lights  are  included,  give  the  time  on  plac- 
ing mullions  and  sash  separately.  Costs  should 
be  kept  by  the  number  of  skylights  placed  and 
the  size  of  the  same.  Separate  time  should  also 
be  kept  on  handling  and  placing  sash  operating 
devices,  and  the  total  lineal  feet  of  operating 
device  installed  should  be  reported. 

The  costs  on  vent  ducts  should  be  kept  by  the 
size  of  the  duct  in  both  lineal  and  square  feet 
and  the  class  of  work  erected. 

The  cost  of  erecting  in  place  metal  gutter  or 
down  spouts  should  be  kept  by  the  lineal  feet 
of  gutter  or  conductor  placed;  and  the  size  of 
same  should  be  mentioned. 

In  keeping  costs  on  the  erection  of  metal  ceil- 
ings, the  quantity  of  work  should  be  reported  in 
square  feet  or  per  square  containing  100  square 
feet.  If  it  is  necessary  to  place  wood  furring 
strips  before  placing  the  ceiling,  this  time  should 
also  be  kept  separately. 

Cost  keeping  on  steel  siding  should  also  be 
kept  by  the  square  containing  100  square  feet 
or  by  the  square  foot. 

The  labor  in  connection  with  the  erection  of 


SHEET  METAL  WORK 


167 


metal  cornices  should  be  given  in  lineal  feet, 
and  the  girth  of  same  should  also  be  given  so 
that  it  can  be  reduced  to  superficial  feet  if 
desired. 

All  classes  of  tin,  lead,  galvanized  iron,  and 
metal  shingle  or  tile  roofs  are  measured  by  the 
square  containing  100  square  feet.  Always 
state  kind  of  roof  and  conditions  encountered 
in  applying  same. 


Ccntnl  Hnc  'htl 
i«BLen"<'l  DOSpliai 


ank  R-  Walker  Company 

LABOR   DISTRIBUTION 

APR  6  - 


OCCUPATION 


F     S     S     M     T     W     T 


7o 


70tK> 


^  5* 


Fig.  85.     Costs  on  Installing  Metal  Ceilings  and 
Roofing. 


Under  figure  85  are  given  examples  of  cost 
keeping  applied  to  both  metal  ceilings  and  labor 
applying  metal  roof  of  imitation  Spanish  tile. 
The  quantities  are  all  given  per  square  contain- 


168      PRACTICAL    COST   KEEPING 


ing  100  square  feet,  together  with  the  total  pay 
roll  costs  on  same  and  the  average  labor  cost  to 
apply  one  square  of  ceiling  or  roof.  The  aver- 
age number  of  square  feet  a  mechanic  and  helper 
will  place  per  8-hour  day  is  also  given.  On  the 
back  of  this  card,  figure  86,  are  given  the  sepa- 
rate labor  units  which  make  up  the  average  unit 


COST   ANALYSIS    RECORD     ~7~)      <-              /*„<     c* 
UNIT  LABOR  COSTS                                           UNIT  /ar  -><?WTl  JUUJp.  /~Z~ 

Y*J 

2 

3 

4 

tel 

6 

7 

8 

Previous 



.  

This  Week 

/  t/o 

Jo 

%33 

,3t£ 

Total 

/•  f/-O 

.to 

'y'53 

3*A 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

5 

6 

^ 

8 

Previous 





.  



This  Week 

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<^L£ 

3-0 

7-<7 

Tot.l 

J^-4 

^^ 

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LABOR  HOURS  PER  UNIT                                UNIT/^ 

CsifSSZS.  /OO  *- 

y./^ 

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2 

3 

4 

5(i; 

6 

7 

8 

Previous 



. 





This  Week 

2X^_} 

2.#r3 

3^  Mr* 

^^flrt 

Tol.l 

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3  fa  //rJ 

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4  Mrs  73  r-  5<?.      c.p,-,«  ,„.  B,  w.,v^  #  /in  7^er  J 

•>f,                 (Ov.r> 

Fig.  86.   Analyzed  Costs  on  Metal  Ceilings  and  Roofing. 

cost  as  given  on  the  front  of  the  card.  The  total 
number  of  hours  required  for  both  mechanics 
and  helpers  and  the  number  of  hours  required 
by  each  to  apply  a  square  containing  100  square 
feet  is  also  given. 


CHAPTER  XIV 

ROOFING— COMPOSITION,  FELT,  TILE, 
ASBESTOS,  SLATE,  ETC. 

When  preparing  estimates  on  new  work, 
nearly  all  kinds  of  roofing  are  measured  by  the 
square  containing  100  square  feet.  Conse- 
quently, for  this  reason  alone,  the  job  costs 
should  be  kept  in  the  same  manner. 

In  keeping  costs  on  applying  composition  tar 
and  gravel  roofs  a  description  of  the  roof  should 
be  given,  whether  it  was  over  wood  or  concrete, 
and  whether  the  first  ply  of  paper  is  laid  on  the 
roof  dry  or  on  a  mopped  surface.  On  composi- 
tion roofs  always  state  the  number  of  plies  of 
paper  applied  and  the  number  of  moppings  nec- 
essary. Separate  costs  also  should  be  kept  on 
the  time  for  hoisting  the  gravel  to  the  roof, 
mopping  the  roof  with  pitch,  and  spreading  the 
gravel. 

Figure  87  gives  an  example  of  the  methods 
employed  on  keeping  cost  on  composition  roof- 
ing. Under  item  (b)  the  time  required  by  roof- 
ers applying  the  pitch  and  felt  is  given  and  the 

169 


170      PRACTICAL    COST   KEEPING 


number  of  thicknesses  applied,  while  item  (c) 
gives  the  time  required  to  mop  the  roof  and 
hoist  and  spread  the  gravel.  Always  state  the 


Prank  R.  Walker  Company  ./ 

LABOR   DISTRIBUTION  6h«M  No.  ^TiL 

w.rt  En*.,        A  P  p  6  - 1916      Jo*  NO.  /  (y  <5~~ 


OCCUPATION 


.t.i  (t>J    3- 


(Ufflop* 


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Thlt  Week 


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T**       YM.I     .. 


Fig.  87.     Method  of  Keeping  Costs  on  Composition 
Roofing. 

quantity  of  gravel  required  to  each  square  of 
roof,  or  give  the  total  amount  of  gravel  used  so 
that  the  quantities  may  be  figured  at  the  office. 
The  quantities  on  the  card  are  given  by  the  num- 
ber of  squares  of  felt  and  gravel  applied,  to- 
gether with  the  total  pay  roll  cost  on  same  to 
the  present  time.  The  unit  labor  costs  are  given 
per  square  of  roof  and  the  average  quantity  of 
work  a  roofer  would  complete  per  8-hour  day. 
On  the  back  of  this  card,  figure  88,  are  given 
the  separate  labor  units  which  enter  into  the 


ROOFING 


171 


total  units  as  given  on  the  front  of  the  card. 
The  total  number  of  hours  required  by  roofers 
and  teams  are  also  given,  as  well  as  the  num- 


COST  ANALYSIS   RECORD    —r>    <r              //»„   c     r-u. 

UNIT  LABOR  COSTS                              UNIT  /3r^£<W£  /OO  ~>y.  /-c~ 

^ 

2 

3 

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8 

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4 

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6 

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UNIT^  J^/TZ  /<?<?  -Jf  .  /^ 

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3 

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Form  K»                                                                             Copyrt«M  111*  B,  f  nnk   B.  w.lter      .                                                            <Ov.r> 

Fig. 


Analyzed  Costs  as  Applied  to  Composition 
Roofing1. 


ber  of  hours  required  by  a  roofer  to  place  one 
square  of  roof. 

In  keeping  costs  on  applying  asphalt,  asbes- 
tos, or  slate  roofing,  the  size  of  the  shingles  and 
the  quantities  should  be  given  by  the  square 
containing  100  square  feet.  Also  state  the 
average  number  of  nails  required  to  a  shingle, 
as  a  man  can  place  more  shingles  where  he  drives 
only  one  nail  to  a  shingle  than  where  he  drives 
two  nails. 


172      PRACTICAL    COST    KEEPING 


Figure  89  is  an  example  of  cost  keeping  on 
applying  asphalt  shingles  and  roofing  slate.  In 
both  instances  the  quantities  are  given  in  squares 


Central  flosshal     Frank  R  Walker  c°mp«my 

Bunding LABOR   DISTRIBUTION 


1-4- 


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Fig.  89.     Keeping  Costs  on  Laying  Asphalt  Shingles 
and  Slate  Roofing. 


COST  ANALYSIS   RECORD  -n      <-               //>/,<„«. 
UNIT  LABOR  COSTS                                         UNIT/^r  ~>f(/9rV  /OO  O<?./-t~. 

^; 

2 

3 

4 

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7 

8 

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This  Week 

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TOTAL  LABOR  HOURS                                    UNIT 

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3 

4 

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6 

7 

8 

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LABOR  HOURS  PER  UNIT 

UNIT/ 

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7 

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Form   1(M                                                                                               Ce»rl>M  1>ll  B,  fnnk    K.  W>lkw                                                                                  (Ov«) 

Fig.  90.     Method  of  Analyzing  Costs  on  Asphalt 
Shingles  or  Slate  Roofing. 


ROOFING 


173 


containing  100  square  feet,  together  with  the 
total  pay  roll  cost  to  date.  The  average  labor 
cost  to  apply  one  square  of  roofing  and  the 
average  number  of  squares  a  roofer  would  ap- 
ply per  8-hour  day  is  also  given.  On  the  back 
of  this  card,  figure  90,  are  given  the  separate 
unit  labor  costs,  the  total  number  of  hours  re- 
quired on  the  entire  job,  and  time  required  for 
a  roofer  to  apply  one  square  of  either  asphalt 
shingles  or  slate  roofing. 

The  cost  of  placing  the  various  kinds  of  dead- 
ening felts  and  papers  over  sub-floors  and  under 
finish  wood  floors  should  also  be  given  in  square 
feet  or  in  squares  containing  100  square  feet 
each.  Under  figure  91  we  have  an  example  of 


eulwl    Cental  Hospital     F 

rank  IL  Walker  Company 
LABOR  DISTRIBUTION 
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Fig.  91.     Method  of  Keeping  Costs  on  Placing 
Deadening  Quilt  Under  Finish  Wood  Floors. 


174      PRACTICAL    COST    KEEPING 


cost  keeping  on  this  class  of  work.  The  quanti- 
ties are  given  in  square  feet,  and  the  total  pay 
roll  cost  is  also  given.  The  unit  labor  costs  are 
given  per  square  foot,  with  the  average  number 
of  square  feet  a  man  would  lay  per  8-hour  day. 
On  the  back  of  the  card,  figure  92,  the  separate 


COST-  ANALYSIS    RECORD   -p>    r                        <-. 
UNIT  LABOR  COSTS                                           UNIT/tf/"  -><?</tt/T  rUO  ->f.  /-  f- 

1 

8 

Pnvloui 

H% 

Thu  W»«k 

.>/ 

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TOTAL  LABOR  HOURS                                      UNIT 

, 

7 

8 

Previous 

?7- 

Thit  Week 

ry 

Total 

^4 

LABOR  HOURS  PER  UNIT 

UNIT/^ 

£-.5£v<vT/i?c  ^.  /=?•. 

i 

2 

3 

4 

S 

6 

7 

8 

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Fora  10t                                                                                     CopyniM  1916  8,  Fnnt   K.  W.IW.                                                                          (O^r) 

Fig.   92.     Analyzed  Costs  on  Placing  Deadening  Quilt. 

unit  costs  are  given,  the  total  number  of  hours 
required  to  complete  the  job,  and  the  length  of 
time  required  to  place  100  square  feet  of  felt. 


CHAPTER  XV 

INTERIOR  MARBLE,  SLATE,  AND 
SCAGLIOLA  WORK 

The  labor  cost  on  setting  marble  of  the  various 
kinds  are  usually  kept  by  the  lineal  or  super- 
ficial foot  of  material  placed. 

Marble  base,  wainscot  rails,  wall  panels,  and 
other  work  under  one  foot  in  width  is  usually 
kept  by  the  lineal  foot,  while  toilet  backs,  wains- 
coting, etc.,  are  usually  kept  by  the  superficial 
foot. 

When  keeping  costs  en  placing  marble  wains- 
cot, etc.,  always  give  the  height  of  same,  as  it  is 
almost  as  difficult  to  place  a  slab  three  feet  high 
as  one  five  feet  high ;  therefore  the  heights  should 
be  given  for  comparisons. 

In  keeping  costs  on  setting  marble  stair 
treads  and  risers  always  give  the  dimensions 
where  possible ;  also  give  the  length  of  same,  be- 
cause in  this  class  of  work  it  is  as  difficult  to 
set  a  tread  two  feet  long  as  one  four  feet  long. 

Under  figure  93  examples  of  cost  keeping  on 
marble  base  and  wainscot  are  given;  the  quan- 

175 


176      PRACTICAL    COST    KEEPING 

titles  on  the  former  are  given  in  lineal  feet  and 
on  the  latter  in  superficial  feet.  The  total  pay 
roll  costs  are  given  in  both  instances,  and  the 


Central  HoSfiitel      Frank  **•  Vttlker  Company 
B-thHng *         UV9]fUaM  LABOR   DISTRIBUTION 


End.no  APR  fi   -  1916       J»0  No. 


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Fig-.  93.     Distribution  and  Costs  on  Setting  Marble 
Base  and  Wainscot. 


average  labor  costs  per  lineal  foot  and  per 
superficial  foot  of  material  placed  are  noted 
under  each  item.  The  average  number  of  feet 
a  man  will  place  per  8-hour  day  is  also  given. 
On  the  back  of  the  card,  figure  94,  are  given 
the  separate  unit  costs  which  go  to  make  up  the 
total  units  as  given  on  the  front  of  the  card. 
The  total  number  of  hours  worked  by  each 
class  of  labor  is  also  given,  as  well  as  the  num- 


MARBLE  AND  8CAGLIOLA 


177 


ber  of  hours  required  by  each  class  of  labor  to 
handle  and  set  either  100  lineal  or  superficial 
feet  of  base  or  wainscoting. 


COST  ANALYSIS    RECORD  (&/ r&~  &">»*/ /-oot 
UNIT  LABOR  COSTS  .  UH\l(f/J7%r3e/oert 


6  70 


./V 


.03 


,00%*' 


.08 


.O/fo 


.OS 


.of, 


.DOtyS 


TOTAL  LABOR  HOURS 


70 


x 


'JJF 


LABOR  HOURS  PER  UNIT 


234 


AM* 


2  Ma 


7%*" 


,  «•.,  *.* 


Fig.   94.     Analyzed  Costs  on  Setting  Marble  Base  and 
Wainscot. 

Marble  floor  slabs,  thresholds,  plinths,  and 
other  special  work  should  be  kept  by  the  piece 
wherever  possible. 

The  cost  on  laying  and  finishing  marble  tile 
floors  are  kept  by  the  square  foot  of  area  cov- 
ered. In  work  of  this  kind  always  state  the  size 
of  the  tile  used. 

Figure  95  is  an  illustration  of  cost  keeping  on 
laying  and  smoothing  marble  floors.  The  size  of 


178      PRACTICAL    COST    KEEPING 


the  tile  are  given;  likewise  the  area  completed 
in  square  feet,  and  the  total  pay  roll  cost  of 
same.  The  average  labor  cost  per  square  foot 


Cenfrjj]  fl">S{rf(al       Frank  n-  Walker  Company 
e.iwing <oy»Ml  LABOR  DISTRIBUTION  * 

*„„*,-„,          APR  6 -1916  oo.  NO. 


OCCUPATION 


t 


/L, 


/<* 


JMoo 


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Q..nm,  *"^J 


Tfc^o 


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JPig.  95.     Cost  Keeping  as  Applied  to  Laying  Marble 
Floors. 

'of  floor  and  the  number  of  square  feet  a  man 
will  complete  per  8-hour  day  is  also  given.  On 
the  back  of  this  card,  figure  96,  are  given  the 
separate  units  which  make  up  the  total  as  given 
on  the  front  of  the  card.  The  total  number  of 
hours  worked  by  all  classes  of  workmen  and 
the  number  of  hours  required  by  the  various 
tradesmen  to  complete  100  square  feet  of  fin- 
ished work  are  also  given. 

The  cosrts  on  structural  slate  work  should  be 
g&^en  in  (the  same  manner  as  all  classes  of 
garble  w0ck. 


MARBLE  AND  SCAGLIOLA 


179 


The  costs  on  scagliola  work  are  divided  into 
two  classes,  viz.,  the  shop  work,  which  in- 
cludes all  modeling  and  making  of  the  various 


i  (&  &ZT  5 

n&>  Per  -5 


COST   ANALYSIS    RECORD 
UNIT  LABOR  COSTS  UN 


£2. 


J& 


/7V 


.o/ 


05% 


T*..    a  as*?  \  .(><{• 


,01 


TOTAL  LABOR  HOURS 


X3L.-+ 


LABOR  HOURS  PER  UNIT 


UNIT 


7%*-* 


Fig.  96.     Method  of  Analyzing  Labor  Costs  on  Laying 
Marble  Floors. 

classes  of  scagliola  ready  for  the  setter  on  the 
job,  and  the  labor  cost  of  setting,  which  will 
take  about  the  same  headings  and  classifications 
as  interior  marble  work.  On  all  columns  give 
the  diameter,  and  state  whether  plain  or  fluted; 
also  give  the  height  of  same,  so  that  the  entire 
contents  may  be  arrived  at  in  square  feet.  On 
plain  work  under  one  foot  in  width  the  meas- 
urements should  be  given  by  the  lineal  foot,  and 
in  work  over  one  foot  in  width  the  measurement 
should  be  given  in  superficial  feet. 


180      PRACTICAL    COST    KEEPING 


Central  Rncnitel         Frank  **  Walker  C°°>Pimy 
MinpVvniryi  orepiuU —          LABOR  DISTRIBUTION 


,  £„<,,„,       APR  6  -  J9J6       Job , 


OCCUPATION 


£__S S__M_   T     W     T     Houast  »Tt        .MOUHT 


«£>'*' 


^    1/70.00 


32°' 


Fig-.  97.     Keeping  Costs  on  Scagliola  Work. 

Figure  97  gives  an  illustration  of  cost  keep- 
ing as  applied  to  scagliola  work.  The  quantities 
of  work  manufactured  and  set  are  given  in 


COST   ANALYSIS   RECORD    —T>      <•>                  ,-    _ 
UNIT  LABOR  COSTS                                           UNIT  /£r  ->f«0r*e  /^of 

'(^ 

2 

3 

4 

5^ 

6 

^ 

8 

Pravloiu 

4£ 

.A? 

Jitfe 

Thl.  Week 

.47 

yff 

JO 

Total 

jj-ffa 

./<? 

.04 

TOTAL  LABOR  HOURS                                      {»NIT 

i 

2 

3 

4 

5 

6 

7 

8 

Pr«vlou. 

/£*£' 

^1^ 

rj  fy 

Thl.  Week 

<?& 

tfo 

Xo 

Total 

Is-ft*- 

/O'ls' 

tf3%>s 

LA&OR  HOURS  PER  UNIT 

UNIT^/-  /<?i?  «5^.  x^" 

ft. 

i 

2 

3 

4 

S 

6 

7 

8 

Pravlouf 

7  7  Mrs 

'Zf/JrJ 

/7//,-j 

Thfc  Week 

22T/0SE 

56"/^-j 

">£/fas 

Tot.1 

7t^  /^5 

XJ'/^r 

?3%-//rs 

'—  '«                                                                       C°»-M  ""  B'  '—  «•  «—                                                             '*~» 

Fig.  98.     Analyzed  Costs  on  Scagliola  Work. 


MARBLE  AND  SCAGLIOLA         181 

lineal  or  superficial  feet,  together  with  the  total 
pay  roll  cost  on  same.  The  unit  labor  costs  are 
given  per  square  foot  of  material  manufactured 
or  set,  and  the  average  number  of  feet  of  com- 
pleted work  a  man  will  average  per  8-hour  day. 
On  the  back  of  the  card,  figure  98,  the  separate 
units  which  enter  into  the  total  units  are  given, 
the  total  labor  hours  required  on  the  job  up  to 
the  present  time  and  the  hours  required  by  each 
class  of  labor  to  manufacture  and  set  100  square 
feet  of  scagliola. 


CHAPTER  XVI 

TILE  AND  MOSAIC  WORK,  TERRAZZO, 
ETC. 

To  keep  accurate  costs  on  the  various  kinds  of 
tile  and  mosaic  floors  it  is  absolutely  essential 
that  the  different  classes  of  work  be  classified 
for  the  time-keeper  or  foreman. 

The  labor  cost  on  placing  all  rough  concrete 
fill  which  goes  under  the  tile  floors  should  be 
kept  separately  from  the  cost  of  laying  the 
floors.  Give  the  number  of  square  feet  of  fill 
placed,  the  average  thickness  of  same,  and  the 
class  of  work,  whether  in  a  large  area  or  in  small 
vestibules,  bath  rooms,  etc.  Give  the  area  in 
square  feet  and  the  number  of  rooms  com- 
pleted to  date. 

The  labor  cost  on  laying  the  various  kinds  of 
tile  floors  will  vary  considerably  with  the  kind 
of  tile  being  used.  All  classes  of  tile  floors  which 
come  to  the  job  mounted  on  paper  or  in  sheets 
should  be  kept  under  one  classification,  as  they 
are  much  easier  and  faster  laid  than  the  tile 
which  are  unmounted. 

182 


TILE  AND  MOSAIC  WORK 


183 


An  illustration  of  this  method  is  given  under 
figure  99,  which  gives  the  separate  time  required 
in  placing  the  rough  concrete  floor  fill  and  the 


......  <*""«m  fti£*££srr 

APR  6  - 1916 


OCCUPATION 


(37    7?/* 


77/f 


-*" 


14 


Afo 


JZsZayL. 


4-.JTo 


'     JAt 


Fig.  99.     Keeping  Costs  on  Laying  Tile  Floors. 

time  required  placing  the  tile  floors.  The  class 
of  floors  being  laid  is  also  noted.  All  quantities 
are  given  in  square  feet,  together  with  the  total 
pay  roll  costs  to  the  present  time.  The  average 
unit  labor  cost  per  square  foot  of  floor  and  the 
number  of  square  feet  of  completed  work  a  set- 
ter will  average  per  8-hour  day  is  also  given. 
On  the  back  of  the  card,  figure  100,  are  given 
the  separate  unit  labor  costs  which  make  up  the 
total  unit  cost  as  given  on  the  front  of  the  card. 
The  total  number  of  hours  worked  on  the  en- 


184      PRACTICAL    COST    KEEPING 


tire  job  and  the  time  in  hours  required  by  setters 
and  helpers  to  handle  and  place  100  square  feet 
of  floor  tile  are  also  given. 


COST   ANALYSIS    RECORD   (6)  T*r  5<juor+  foot 
UNIT  LABOR  COSTS                            .               UNIT£>      /r 

'&> 

2 

3 

4 

5£J 

§ 

7 

8 

Previous 

O2-& 

o*£~ 

OR 

.DS~ 

This  Wee* 

.009 

.o/d 

07>- 

o*£8 

Tot.l 

.Of 

U7& 

J&f. 

TOTAL  LABOR  HOURS 

UNIT 

1 

2 

Previous 

7 

2-o 

3& 

^£ 

This  Week 

6>o 

72" 

"7f 

Total 

">~f 

/o 

//o 

/of 

LABOR  HOURS  PER  UNIT                                UNITJi 

^'/<?o. 

5^/XT!  '  /^eat" 

\fe) 

2 

3 

4 

*(e) 

6 

^ 

I 

Previous 

«3£/#3 

/O//J-3 

/O'/T/J/S 

/O#^s 

This  Week 

/l/^f 

3&ffrJ 

ffcrfrs 

<J$£/tr3 

Total 

/g/^_J. 

4#rt 

/O  Mrs 

ffe/frs 

form  «M                                                                                      Copy's"  H'5  By  F'«"»    "•  *»"">•                                                                          (Ov.r) 

Fig.   100.     Method  of  Analyzing  Costs  on  Laying-  Tile 
Floors. 

The  labor  cost  on  setting  all  unmounted  floor 
tiles,  such  as  2  or  3-inch  squares  or  hexagons, 
and  quarry  or  other  tile,  from  4x4  inches  to 
12x12  inches,  should  be  kept  separately,  and  in 
each  instance  the  size  and  kind  of  tile  should 
be  given,  as  it  is  only  by  classifying  the  work 
that  the  costs  derived  from  same  will  be  of 
value.  The  cost  of  placing  the  concrete  sub- 
floor  or  fill  should  be  kept  separately,  as  previ- 
ously stated. 

An  example  of  work  of  this  kind  is  given 


TILE  AND  MOSAIC  WORK 


185 


under  figure  101,  where  the  floor  is  composed 
of  2-inch  hexagon  tile,  unmounted.  Separate 
time  is  kept  on  placing  the  concrete  "under  fill" 


Frank  IL  Walker  Company 

LABOR  DISTRIBUTION  » 

Week  Endlne  APR  6  "  W$          Job  No. 


(5- 


3 


$£- 


0&. 


Of** 


(//rrfipi 


<QQ\QQ 


5::«i5 

P.r  8  Hour  D.y 


«#/.   °' 


/2.oo 


/7D*' 


/Z 


4o.oo 


60.00 


/Is-*' 


Fig.  101.     Distribution  and  Costs  on  Laying  Floor  Tile. 

and  on  the  tile  floors.  The  quantities  are  given 
in  square  feet,  and  the  total  pay  roll  costs  are 
given  in  each  instance.  The  average  cost  per 
square  foot  of  floor  and  the  average  number  of 
square  feet  of  floor  a  man  would  complete  per 
8-hour  day  are  given.  On  the  back  of  this  card, 
figure  102,  are  given  the  separate  units  making 
up  the  total  unit  as  given  on  the  front  of  the 
card.  The  total  number  of  hours  worked  by 
setters  and  helpers  and  the  time  required  by 
each  to  place  100  square  feet  of  fill  and  floor  tile 
are  also  given. 


186      PRACTICAL    COST    KEEPING 


COST   ANALYSIS    RECORD  ~~T>      f      A         f^>n-f~ 
UNIT  LABOR  COSTS                                           UNIT/^>"  ^«^»  /*>*• 

'<&> 

2 

3 

4 

^ 

6 

7 

8 

PWVIOU* 

j  OQ£~ 

r£>/^ 

.^/ 

!  .0M 

Thli  W.ek 

Jog 

.01* 

J£5£ 

.^>7 

ToUl 

,007 

•  0/%J 

}/o 

2 

TOTAL  LABOR  HOURS- 

UNIT 

i 

PJSS9 

2 

2 

2 

/o 

ThK  Week 

/4 

^% 

y^f 

Hi 

ToUl 

1-0 

r^ 

u 

J£ 

LABOR  HOl/RS  PER  UNIT                                UNIT/ 

^r  /0O  Sftstr*  /Kef- 

i 

2 

3 

4 

5 

6 

•f 

8 

Pr*.lou» 

**-» 

3%.  fa 

/2/^ 

kfatfss 

Thl<  w.*k 

f'/L#rs 

V  #r* 

MM* 

Wtfrs 

tout 

/  #r< 

3%#rs 

/&#* 

bjttsL 

r,,^)  10.                                                          ConrtgM  mi  «,  f^nn  «.  *.iw.                                                 lo^t 

Fig.  102.     Analyzed  Costs  on  Laying  Floor  Tile. 

The  labor  cost  of  setting  wall  tile  should  be 
kept  separately,  as  this  cost  is  much  different 
than  the  various  kinds  of  floor  tile. 

The  cost  of  setting  tile  base  should  be  kept 
separately  from  the  wall  tile,  as  the  labor  re- 
quired in  laying  out  the  work,  squaring  the 
corners,  etc.,  requires  more  time  than  laying 
a  foot  of  tile  on  the  walls  after  it  has  been  laid 
out.  Always  state  the  size  of  the  base,  whether 
1,  2,  4  or  6  inches  high.  The  quantities  should 
be  given  in  lineal  feet  of  base  set.  After  the 
wall  tile  have  been  set,  separate  time  should  be 
kept  on  the  cost  of  placing  the  tile  cap.  These 
quantities  should  also  be  given  in  lineal  feet. 

The  cost  on  setting  the  various  kinds  of  wall 


TILE  AND  MOSAIC  WORK 


18' 


tile  should  be  kept  separately,  and  the  quan- 
tities should  be  given  by  the  number  of  square 
feet  of  tile  set  in  place.  Always  state  the  size 
of  the  tile,  whether  2x6  inches,  3x6  inches,  or 
6x6  inches,  and  whether  laid  with  straight  or 
broken  joints. 


Cant,*!  H~,  •»  I       Frank  R.  Walker  Company  ,,/  -, 

e^,Bg  W^  «^ltal  tABOR.  DISTRIBUTION  ^No^f 

w«kEn-,nfl        APR- 6 -191$      JcbNo. 


M     T 


i  (f)     T/e.  SeTrZTs. 


33 


Total          /VZy  6     <i/< 


£*.* 


./SY* 


fff.oo 


Fig-.  103. 


Keeping  Costs  on  Setting-  Tile  Base  and 
Wainscoting-. 


Figure  103  furnishes  an  illustration  of  cost 
keeping  on  tile  base  and  wainscoting.  The 
quantities  of  base  and  wainscoting  are  given  in 
lineal  and  superficial  feet,  respectively,  to- 
gether with  the  total  pay  roll  cost  on  same  and 
the  average  labor  cost  per  lineal  foot  of  base 
and  per  superficial  foot  of  wall  tile,  respectively. 
The  average  quantity  of  work  a  setter  will  per- 


188      PRACTICAL    COST    KEEPING 


COST   ANALYSIS    RECORD  (.V  7-*"-  £«»«*/  foe*- 
UNIT  LABOR  COSTS  U 


.OS 


T"*  *«"• 


//-&  \..07te 


TOTAL  LABOR  HOURS 


n* 


LABOR  HOURS  PER  UNIT 


TM«  Ween   74  /9/-J 


t&Jte 


Fig.  104.     Analyzed  Costs  on  Tile  Base  and 
Wainscoting. 

form  per  8-hour  day  is  also  given.  On  the  back 
of  this  card,  figure  104,  are  given  the  separate 
unit  costs  which  make  up  the  total  units  given 
on  the  other  side  of  the  card  and  the  total 
number  of  hours  worked  by  setters  and  helpers 
to  complete  the  work.  In  the  lower  columns  are 
given  the  number  of  hours  required  by  both 
setters  and  helpers  to  place  100  lineal  feet  of 
base  and  100  square  feet  of  wall  tile. 

Figure  105  furnishes  an  illustration  of  cost 
keeping  on  laying  cork  tile  floors.  The  costs 
are  given  in  square  feet,  together  with  the  size 
of  the  tile  and  the  total  pay  roll  cost  of  same 
to  date.  The  labor  cost  per  square  foot  of  tile 


TILE   AND   MOSAIC   WORK        189 


«..»-,,  Cental  Hospital    f 

'rank  R.  Walker  Company 
LABOR  DISTRIBUTION                             ««^-  "-    ^^ 

w^k  c«n^       APR  fi  -  1916      ^  Ne,  /Li£T 

Cl.lt      /V^^CS^    * 

OCCUPATION 

r 

s 

s 

M 

T 

w 

I 

MOtfftS 

«ATt 

urauirr 

/^y        fS^effar 

z 

2 

_£ 

^ 

tf 

<y 

^/- 

7^~ 

^^ 

f><7 

" 

Ton.                 (#/   3gi/f*f  4 

EC 

^f- 

"  /^ 

/i 

f^» 

£><> 

QT*.r.'"'<    "sir" 

w^.*c^r* 

P^So. 

^^eT 

^r  l 

.bor  A.  .rag 

'  pJSrv 

Pr«.!o«          .f/f*'     BO-OO 

oC 

/0t/*>' 

TKI.  w«k   «#Trj7  /»  '    3^  o  0 

.o(, 

/<?//**' 

TOI.I          /ofc**'  bs.oo 

.&(a 

/O*J°' 

*>«.«.                                          cMr^.««.*»~...«-«                           «o«. 

Fig.   105.     Keeping  Labor  Costs  on  Laying  Cork  Tile 
Floors. 

and  the  average  number  of  square  feet  a  man 
would  place  per  8-hour  day  is  given.     On  the 


COST  ANALYSIS    RECORD      _-r>       c                  ,-      . 
UNIT  LABOR  COSTS                                           UNIT    /~$r  5(?(/are.  /vot~ 

1 

2 

3 

4 

9 

6 

7 

a 

fg*g* 

0& 

TKl«  Week 

.0(, 

Tot.1 

.Of. 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

• 

4 

5 

6 

7 

a 

Prevlout 

x4> 

Th.s  Week 

M*/ 

Tout 

<*V 

LABOR  HOURS  PER  UNIT                               UNIT^-/^<9  5#>^/r  /5*^ 

1 

2 

3 

4 

9 

6 

7 

a 

Pmvlou. 

7^/fAJ 

Thl»  Week 

•T&//rt 

Tout 

\TbffrJ 

».-«.                                                  ew-,«,.,.«»r»,>..w*»                                           ro«. 

Fig.  106.     Analyzed  Labor  Costs  on  Laying  Cork  Tile 
Floors. 


190      PRACTICAL    COST    KEEPING 


back  of  the  card,  figure  106,  the  separate  unit 
costs  are  given  and  the  total  number  of  hours 
worked  by  the  mechanics;  also  the  number  of 
hours  required  to  place  100  square  feet  of  floor 
tile. 

In  keeping  time  on  terrazzo  work,  separate 
costs  should  be  kept  on  the  men  placing  the  ter- 
razzo fill  and  troweling  same  and  the  cost  of 
rubbing  and  polishing.  The  costs  on  base  should 
be  kept  separately  from  the  floor  and  the  quan- 
tities should  be  given  in  lineal  feet  of  base  and 
square  feet  of  floor. 


.    .         Prank  R.  Walker  Company 

RUnrtin0Central  Hospital  LABOR  DISTRIBUTION 


APR  6  -  I91B  Job  No. 


a) 


/f  00 


$  ?•*>' 


400° 


Fig.  107.     Keeping-  Costs  on  Installing  Terrazzo  Floors 
and  Base. 

Figure  107  shows  the  method  used  in  keeping 
cost  on  installing  both  terrazzo  floor  and  base. 


TILE   AND   MOSAIC   WORK        191 


The  costs  of  the  base  are  given  in  lineal  feet 
and  the  floor  in  square  feet.  On  the  back  of 
the  card,  figure  108,  the  separate  unit  costs 
are  given  which  enter  into  the  total  units  as 
given  on  the  front  of  the  card.  The  total  hours 


COST  ANALYSIS  RECORD  (a)  7>€r  £*nt.al  /~oofi 
UNIT  LABOR  COSTS                                        UNIT<£J  Par  Squgs*  foot. 

I 

2 

3 

4 

fa 

6 

7 

8 

Pwvioin 

.// 

_J)&fr 

Of, 

TW»  Wmk 

./<r 

.Dg^ 

.ofo 

Tot.l 

./f 

.01'^ 

.07^ 

TOTAL  LABOR  HOURS                                    UNIT 

i 

2 

3 

4 

5 

6 

7 

a 

P«*o« 

>^ 

Z2 

>o 

Thtt  Week 

^4^ 

(>0 

_/oo 

total 

//  0 

7(, 

/Xo 

LABOR  HOURS  PER  UNIT                            'UNIT^? 

)  far  /O 
Tbr  /o 

O  ~J57iea7 
0  Sfvtr* 

ft& 

1 

2 

I 

4 

5 

e 

^ 

a 

PwvlOUI 

^/^ 

ttbtfrs 

xr/y/s 

This  Week 

K^/4^ 

&'4tJfK 

>^-/4//* 

Toui 

K^/f/a 

Mtfrt 

S9//rs 

fo«m  108                                                                             Co»ylt«l»  »t«  By  Fm.li  ».  w.ik»                                                                  to..,) 

Fig.  108.     Analyzed  Labor  Costs  on  Terrazzo  Floors 
and  Base. 


as  worked  by  all  classes  of  mechanics  and  help- 
ers and  the  number  of  hours  required  by  the 
various  tradesmen  to  install  100  lineal  feet  of 
base  and  100  square  feet  of  terrazzo  floor  are 
given. 

On  tile  mantels,  fire  places,  and  hearths  the 
costs  should  not  only  be  kept  by  the  square 
foot,  but  also  the  quantity  of  each  class  of  work 


192      PRACTICAL    COST    KEEPING 


necessary  to  complete  each  mantle  or  hearth. 
The  quantities  should  be  given  in  square  feet 
of  tile  laid,  the  wall  tile  and  the  floor  or  hearth 
tile  being  kept  separately.  Also  give  the  num- 
ber of  hearths  or  mantel  fronts  a  setter  will 
average  per  8-hour  day. 


Cental  Hocnlf.1       Frank  *•  WaU"»r  Company 
,     ureP"«  LABOR  DISTRIBUTION, 


- 
*—"  "-  0^2-" 

APR  6  '  1916        M  N.. 


77/<r 


*L 


irra 


Fig.  109.     Keeping  Costs  on  Tile  Mantels  and  Hearths. 

Under  figure  109  we  have  an  illustration  of 
cost  keeping  on  work  of  this  kind.  The  total 
quantity  of  work  in  place  is  given  in  square 
feet  and  the  number  of  square  feet  contained  in 
each  hearth.  The  total  pay  roll  costs  and  the 
average  labor  cost  per  square  foot  of  tile  are 
given.  The  number  of  square  feet  of  tile  and 
the  number  of  completed  hearths  a  setter  will 


TILE   AND   MOSAIC    WORK        193 

average  per  8-hour  day  are  also  given.    On  the 
back  of  this  card,  figure  110,  the  separate  units 


COST   ANALYSIS    RECORD  _,-,       <-                   /T    y- 
UNIT  LABOR  COSTS          "                                 UNIT/^A-  J^ft/Va  rOoU 

1 

Pr*y>«,« 

A*~ 

°7 

Th*  WM* 

./3 

J>8%. 

ToFM 

./4 

.08 

TOTAL  LABOR  HOURS 

UNIT 

\ 

a 

Previous 

»- 

/(* 

This  Week 

>x^ 

^4 

Total 

^6 

&o 

LABOR  H< 

)URS  PER 

UNIT 

UNIT/ 

?^/(?0 

^  .*=* 

Previous 

^^^ 

/^.//^ 

This  Week 

l^tfat 

/7^^3 

t          ToWl 

//^-^>3 

/^/^ 

•o—  «•                                                                                     OoorrigM  19H  B,  Frank    ».  w.,itw                                                                         «Ov«) 

Fig.  110.     Method  of  Analyzing  Labor  Costs  on  Tile 
Mantels  and  Hearths. 


are  given  which  make  up  the  total  units  as 
given  on  the  front  of  the  card  and  the  total 
number  of  hours  required  to  complete  the  work. 
The  number  of  hours  required  by  each  class  of 
labor  to  complete  100  square  feet  of  tile  or  11 
hearths  is  given. 


CHAPTER  XVII 
GLASS  AND  GLAZING 

Separate  costs  should  be  kept  on  glazing  or- 
dinary window  and  plate  glass.  The  average 
size  of  the  lights  should  be  arrived  at  and  nota- 
tion should  be  made  whether  same  are  glazed 
with  putty  or  wood  stops.  Costs  should  also  be 
kept  on  special  glass,  such  as  mirrors,  plates, 
etc.,  that  are  set  in  iron,  elevator  or  other  door 
frames.  In  glazing  leaded  and  art  glass  give 
the  average  size,  state  whether  plain  window  or 


„,....  Central  Hospital 


Frank  II.  Walker  Company 
LABOR  DISTRIBUTION 

APR  6- 


mr 


OCCUPATION 


iL 


bf 


&>- 


-^&> 


/Llo 


A 


fff.oo\  .oa<j 


CopyHjM  .'"«  •»  '""<•  "•  *"""• 


Fig.  111.     Distribution  and  Labor  Costs  on  Glazing 
Plate  and  Window  Glass. 


194 


GLASS  AND  GLAZING 


195 


plate  glass,  and  mention  the  number  of  lights 
placed  per  8-hour  day. 

Under  figure  111  are  given  the  methods  of 
keeping  costs  of  glazing  ordinary  window  or 
plate  glass  set  in  either  putty  or  with  wood  stops. 
The  quantities  are  given  by  the  number  of 
lights  set  and  the  average  size  of  same.  The 
total  pay  roll  cost  to  date,  with  the  average  unit 
cost  per  light  and  the  number  of  lights  a  glazier 
will  average  per  8-hour  day  are  also  given.  On 


COST   ANALYSIS    RECORD      -£•>          .    • 
UNIT  LABOR  COSTS                                           UNIT    f~ar    /-/<?A7- 

\W 

2 

3 

4 

*ro 

6 

7 

a 

P«vlou» 

.03S 

M^- 

This  We«k 

033 

.G&t 

TM.I 

£39 

A/A, 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

A 

9 

6 

7 

8 

Previous 

21 

13 

This  Week 

// 

f44 

Tout 

/>7 

(at 

LABOR  HOURS  PER  UNIT                               UNIT  /fyf  /OO  Z/?4  As 

&2 

2 

3 

4 

*£> 

6 

7 

8 

Previous 

$%i#r* 

ytf  #* 

Th»  Week 

5&#>-3 

<?*>./*,* 

Tool 

5'/>.#rS 

t^/tfz 

Form  10«                                                                                     Coo,*BM  1911  ay  »r.»»    «.  W.lfcK                                                                         tO~* 

Fig.  112.     Analyzed  Labor  Costs  on  Glazing  Window 
Glass. 


the  back  of  the  card,  figure  112,  are  given  the 
unit  costs  per  light,  the  total  hours  glaziers' 
time  required  to  complete  the  work,  and  the 


196      PRACTICAL    COST    KEEPING 


number  of  hours  it  required  for  one  man  to 
glaze  100  lights  of  glass. 

Glazing  of  steel  sash  is  usually  accomplished 
with  metal  clips  and  litharge  putty;  therefore 
special  costs  should  be  kept  on  work  of  this 
nature  by  giving  the  kind  of  glass  and  the  aver- 
age size  of  the  lights. 

An  illustration  of  cost  keeping  on  work  of 
this  character  is  given  under  figure  113,  which 


Central  K       °f  I 
ino  -     «  mSplBl 


^r"nk  R-  Walker  Company 

LABOR   DISTRIBUTION 

„>  £„.*,       APR  6  -  1916 


OCCUPATION 


/t, 


d£ 


*f**StyP'flfe£ 


/ft 


ef&.oo 


Fig.  113.     Distribution  and  Costs  on  Glazing  Steel 
Sash. 

gives  the  total  number  of  lights  glazed  and  the 
total  pay  roll  cost  of  same.  The  unit  costs  per 
light  of  glass  and  the  average  number  a  glazier 
will  set  per  8-hour  day  are  also  given.  On  the 
back  of  the  card,  figure  114,  the  separate  unit 


GLASS  AND  GLAZING 


197 


costs  are  given  and  the  total  number  of  labor 
hours  worked  up  to  the  present  time.  The  hours 
required  to  place  100  lights  of  glass  of  the 
various  kinds  are  also  given  in  the  lower  col- 
umns. 


COST  ANALYSIS    RECORD      -n          ,  • 
UNIT  LABOR  COSTS                                             UNIT    /~&r     t-l^^tiT 

. 

YS>/ 

2 

3 

4 

*<v 

6 

7 

8 

PrOTfetM 

s 

./-iV 

Thto  W..k 

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fO* 

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}*t 

uk- 

TOTAL  LABOR  HOURS                                      UNIT 

1 

Pr*»loM 

4a 

^¥' 

Thto  WM* 

ft, 

8$ 

!«.• 

la 

f3  >- 

LABOR  HOURS  PER  UNIT                                UNIT 

Ya; 

2 

3 

* 

YV 

I 

7 

8 

MMM 

&i* 

IT&Hr* 

T  •-..  WM* 

S3^>A^t 

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TOM 

9f<#n 

/£//* 

•—   M>                                                                                                          Oofr^M   •••«   •»>»-•.   WMto.                                                                                           k~») 

Fig.  114.     Method  of  Analyzing   Labor    Costs    on    Glazing 
Steel  Sash. 


CHAPTER  XVIII 

PAINTING,  VARNISHING,  AND  PAPER 
HANGING 

Nearly  all  classes  of  painting  are  measured 
by  the  square  containing  100  square  feet,  and 
inasmuch  as  the  estimates  are  prepared  on  this 
basis,  it  is  advisable  to  keep  the  costs  the  same 
way. 

Separate  time  should  be  kept  on  the  different 
kinds  of  exterior  and  interior  work,  stating 
whether  painting  is  being  done  on  wood,  brick 
or  cement  walls,  ceilings  or  roofs.  When  the 
quantities  are  given  by  the  square,  keep  separate 
time  for  applying  the  priming  coat,  as  it  will 
usually  require  a  little  more  time  to  apply  the 
primer  coat  than  any  of  those  following. 

Separate  time  should  also  be  kept  on  all  classes 
of  interior  finish,  such  as  wood  work,  trim, 
staining,  filling,  shellacing,  varnishing  and  wax- 
ing floors,  and  the  costs  in  each  instance  should 
be  given  by  the  square  containing  100  square 
feet. 

On  all  classes  of  painting  on  interior  plas- 
tered walls  the  time  required  on  each  coat  should 

198 


PAINTING  AND  VARNISHING      199 


average  about  the  same,  with  the  exception  of 
stippling,  which  should  be  kept  separately. 

In  keeping  costs  on  all  classes  of  painting  no 
allowances  are  to  be  made  for  openings.  All 
measurements  are  taken  full;  therefore  costs 
should  be  kept  accordingly.  Under  figure  115 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION 

APR  6 -1916    *,»>.,. 


£&. 


J^- 


(c) 


Sot, 


Worfc  t^f   *l*  ul 


Z/.a 


Fig-.  115.     Keeping  Costs  on  Exterior  Painting. 

are  given  examples  of  cost  keeping  on  painters' 
work.  The  quantities  are  given  in  squares  of 
100  square  feet,  together  with  the  total  pay  roll 
cost  on  each  class  of  work.  The  costs  are  then 
reduced  to  the  unit  per  square  and  the  number 
of  squares  a  painter  will  average  per  8-hour 
day.  On  the  back  of  the  card,  figure  116,  the 
unit  costs  per  square  are  given,  the  total  num- 


200      PRACTICAL    COST    KEEPING 


COST   ANALYSIS    RECORD    -!->      <-                   <-         _> 
UNIT  LABOR  COSTS                                         UNIT  far  Of.    /OO  ~~>p.  /-f: 

^ 

2 

3 

4 

6fc> 

6 

7 

8 

Pnvton 

X4 

W 

TM»  Week 

>/^ 

V> 

Tout 

Mf 

^f^ 

TOTAL  LABOR  HOURS 

UNIT 

Pr*vlou« 

a 

73- 

Thi.  We.* 

7^ 

/<?>- 

Total 

/<7v3 

•^  r 

LABOR  H( 

)URS  PER 

UNIT 

UNIT? 

3^5f 

oj  /oo 

S^/^ 

1 

Prvrloin 

^  #r* 

£,A^ 

TKk  Wxk 

Z0//r* 

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Tool 

'4.#r* 

7/,0»r& 

r<~~  1«                                                                                               Ce»r«9»«  1»1»  •»  »••"•    •.  WMI-.                                                                                  (CVtd 

Fig.  116.     Method  of  Analyzing  Costs  on  Painting. 

her  of  hours  for  painters  required  on  the  entire 
job,  and  the  number  of  hours  painters'  time  re- 


Central  OOSDital         Prank  K-  Walker  Company 

building LABOR   DISTRIBUTION 


OCCUPATION 


f 


f) 


° 


fai. 


Si 


Fig.  117.     Distribution  and  Costs  on  Staining  and 
Filling  Floors. 


PAINTING  AND  VARNISHING      201 


quired  to  apply  one  square  of  one  coat  of  paint 
on  the  various  classes  of  wood  work. 

If  interior  finish  is  to  be  rubbed  to  obtain  a 
"rubbed  finish"  or  "egg  shell  gloss,"  separate 
time  should  be  kept  on  this  work  and  the  quan- 
tities given  in  squares  of  100  square  feet. 

Figure  117  illustrates  the  manner  in  which 
costs  are  kept  on  staining  and  filling  wood  floors, 
as  the  quantities  are  all  given  in  squares;  also 
the  total  pay  roll  costs  on  the  job  are  given. 
The  unit  costs  are  then  reduced  to  the  cost  per 
square  and  the  number  of  squares  a  man  will 
complete  per  8-hour  day.  On  the  back  of  this 


COST  ANALYSIS    RECORD    —r>    <-                /M    «-      ._. 
UNIT  LABOR  COSTS                                        UNIT  /arJtfi/ttr*.   /W  —  '/.  r~r 

'      / 

2 

3 

4 

sr/v 

8 

7 

8 

Pr«vlo«« 



,  — 

Thi.  Wnk 

x^ 

^c 

toul 

4s 

4t 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4 

s 

6 

7 

S 

Pravlou* 

-  

•  ^ 

This  Week 

crz: 

4o 

Toul 

v$t 

ttv 

LABOR  HOURS  PER  UNIT                                 ONlT^-  Sfvos*  /OO  Sq  ^~t- 

1 

2 

3 

4 

s 

6 

7 

8 

Pnvtora 

—. 

. 

th^W^t 

3/5^ 

7*//rs 

Tout 

%#r* 

&//r-t 

torn  IP*                                                                                    C.>,.tH  MW  If  Mw*    «.  WMIw                                                                        fcMl 

Fig.   118.     Analyzed  Costs  on  Staining  and  Filling 
Floors. 


202      PRACTICAL    COST    KEEPING 

card,  figure  118,  are  given  the  unit  costs  of  the 
different  classes  of  work,  the  total  number  of 
hours  painters'  time  required  to  date,  and  the 
time  required  for  one  painter  to  complete  one 
square  of  the  different  classes  of  work. 

Where  costs  are  to  be  kept  on  all  kinds  of  wall 
work,  the  method  employed  is  the  same  as  given 
above.  Under  figure  119  are  given  examples 
of  applying  wall  size  and  calcimine  to  plastered 


Frank  R.  Walker  Company 
LABOR  DISTRIBUTION 

APR  6  •  1916 


a 


6J 


fro//  -J/x 


/z.g 


•4  -45* 


',    „  J&6, 


Fig-.  119.     Keeping-  Costs  on  Applying  Wall  Size  and 
Calcimine. 


walls.  The  quantities  are  given  in  squares  of 
100  square  feet,  and  the  total  pay  roll  cost  to 
the  present  time  is  also  given.  The  costs  are 
given  for  applying  one  square  of  wall  size  and 
calcimine  and  the  average  quantity  a  painter 


PAINTING  AND  VARNISHING      203 


will  complete  per  8-hour  day  is  also  given.    On 
the  back  of  this  card,  figure  120,  the  separate 


COST  ANALYSIS    RECORD    —r-y    -                         ft-, 
U  N  IT  LABOR  COSTS                                         U  N  IT  /-fr  St?wn  /OO  J>f.  F+_ 

i  p.) 

Pravloul 

.// 

.33 

Thto  Week 

A3 

.jS'* 

ToUt 

./2^ 

3* 

TOTAL  LABOR  HOURS 

UNIT 

1 

Pravlou* 

J7 

>^V 

This  Week 

do 

fi 

Tow 

77 

!/<??-*> 

LABO'R  HOURS  PER  UNIT 

UNIT  ~?£r  /ffo  Spt/9re&. 

1 

PWI«» 

G*^HK 

47fa 

Thi,  Week 

tf&fSra 

&f  fas 

Tout 

n*»Urs 

4&-&/X 

Fom  1W                                                                                     OopyH9M  1J16  By  F«k    H.  W.Ik..                                                                         (Dvwt 

Fig.  120.     Analyzed  Costs  on  Applying  Wall  Size  and 
Calcimine. 


m          Hosital 


Prank  R.  Walker  Company 

LABOR  DISTRIBUTION  e 

W..k  Endln,  APR  6   '  1916  job  No. 


7/7 


'$-> 


'•frj  Jt77£>A//nf  L 


ssag 


/f.3i 


Fig.  121.     Distribution  and  Costs  on  Painting  Interior 
Walls.  • 


204      PRACTICAL    COST    KEEPING 


unit  costs  are  given  and  the  total  hours  required 
to  date.  On  the  bottom  of  the  card  is  the  aver- 
age time  required  to  apply  100  squares  of  wall 
size  and  calcimine. 

Figure  121  gives  a  practical  example  of  wall 
work  where  the  walls  are  painted  with  lead  and 
oil  and  stippled.  The  costs  are  given  for  the 
total  quantity  of  the  different  classes  of  work 
completed,  the  total  expenditure  for  labor  to 
the  present  time,  the  average  cost  per  square 
for  painting  and  stippling,  and  the  number  of 
squares  of  each  class  of  work  a  painter  will 
complete  per  8-hour  day.  The  back  of  the  card, 
figure  122,  gives  the  same  data  as  is  shown  on 
figure  120. 


COST  ANALYSIS   RECORD   -r>    r              ,_-    ^     ^ 
UNIT  LABOR  COSTS                                           UNIT  far-  ~>f</<ir<Ti  /OO  O<?.  AC 

'(fey 

2 

3 

4 

*tf) 

0 

7 

a 

Pnvloul 

.3g** 

.17'*, 

Tr-.n  VVMk 

.3! 

Jf&t 

ToUl 

&+ 

.// 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

5 

I 

7 

e 

POTIOM 

3*£ 

/(. 

Til*  We«k 

cT£ 

3-L- 

Toy 

A4? 

4£ 

LABOR  HOURS  PER  UNIT 

UNIT^/-  /OO  *5p(/9re$. 

i 

2 

3 

4 

& 

e 

7 

8 

PrxrfoM 

^-///^ 

tt4fca 

TM»  W..k 

ff'\#*a 

Wi/^5 

T.rt.1 

fJ/Sw 

2^/^/3 

,^M                                                     e..^,  ,,,.„,»-..—                                              «o~» 

Fig.  122.     Analyzed  Costs  on  Painting  and  Stippling. 


PAPER  HANGING 


205 


In  keeping  the  costs  on  applying  whitewash, 
cold  water  paint,  etc.,  the  costs  should  be  given 
in  the  same  manner  as  on  other  classes  of  wall 
work  and  the  quantities  should  be  given  in  so 
many  squares  of  single  coat  work,  because  in 
work  of  this  kind  each  coat  requires  about  the 
same  length  of  time. 

In  figuring  wall  paper  and  paper  hanging 
the  measurement  is  usually  taken  by  the  roll  of 
paper,  which  contains  36  square  feet  or  4  square 
yards.  This  is  for  a  single  roll,  and  the  costs 
should  be  kept  on  the  same  basis. 


Central  Hospital      Frank  R<  w«lker  Company 


LABOR   DISTRIBUTION 

APR  6  - 


r-fr 

t  No  *^  •  - 


OCCUPATION 


Jy^rss 


_<£/ 


//STP/s 


Fig.  123.     Keeping  Costs  on  Applying  Wall  Paper. 

Figure  123  gives  an  illustration  of  keeping 
costs  on  hanging  wall  paper.     The  quantities 


206      PRACTICAL    COST    KEEPING 


are  given  by  the  number  of  rolls  of  paper  used 
and  the  total  pay  roll  cost  on  the  job  to  date  is 
also  given.  The  totals  are  then  reduced  to  the 
cost  per  roll  of  paper  and  the  average  number 


COST  ANALYSIS   RECORD 
UNIT  LABOR  COSTS                                           UNIT 

7^-  ^ 

1 

2 

Prevleui 

J'Cf 

TDK  Week 

^3£&£, 

Tout 

.15*9 

TOTAL  LABOR  HOURS 

UNIT 

1 

Pwlou. 

^4? 

Th»  Week 

/flf 

Tot»l 

/3  / 

LABOR  HOURS  PER  UNIT                                UNIT/ 

^r-x^o/e^//^. 

1 

2 

3 

4 

5 

6 

7 

a 

.Previous 

22&&i 

Th*  Week 

l^/^r 

Total 

3  7  firs 

*H-  «»                                                                                      CWH.M  tm  B,  Fr.nl.    ».  W.IM.                                                                          (OMrf 

Fig.  124.     Analyzed  Costs  on  Applying  Wall  Paper. 

of  rolls  a  paper  hanger  will  apply  per  8-hour 
day.  On  the  back  of  the  card,  figure  124,  the 
unit  costs  per  roll  are  given,  the  total  number  of 
hours  worked  on  the  job  to  date,  and  the  num- 
ber of  hours  required  by  paper  hangers  to  apply 
100  rolls  of  paper. 


CHAPTER  XIX 


STRUCTURAL  AND  ORNAMENTAL 
IRON,  AND  STEEL  WORK 

Cost  keeping  on  structural  steel  work  should 
be  divided  into  five  separate  items  as  follows: 
(a)  The  cost  of  unloading  the  steel  from  the 
cars,  hauling  it  to  job,  and  unloading  same  in 
stock  piles;  (b)  the  cost  of  distributing  the 
steel  from  storage  pile  to  derricks;  (c)  the  cost 
of  placing  hoisting  engines,  air  compressors,  der- 
ricks, etc.,  and  removing  same  at  completion  of 


flosgtoL 


Prank  R.  Walker  Company 
LABOR   DISTRIBUTION 

APR  3  '  1916 


OCCUPATION 


F      S 


-^oo 


/JL 


Fig.  125.     Distribution  and  Costs  on  Placing  Engines 
and   Derricks. 

207 


208      PRACTICAL    COST    KEEPING 

work;  (d)  the  cost  of  handling,  hoisting,  and 
erecting  all  classes  of  structural  steel  work;  (e) 
the  cost  of  riveting  or  bolting  the  connections. 
All  classes  of  structural  steel  work  are  given  per 
ton  of  steel,  and  the  rivets  are  usually  figured 
by  the  number  driven  and  by  the  ton  of  steel. 

Figure  125  furnishes  a  practical  example  of 
cost  keeping  on  placing  hoisting  engines,  air  com- 
pressors and  derricks  on  the  job.  The  quantities 
are  given  by  the  number  of  tons  of  steel  in  the 
job,  together  with  the  total  pay  roll  cost  on  same, 


COST   ANALYSIS    RECORD     —r~>       -r- 
UNIT  LABOR  COSTS                                         UNIT  rar   /osr 

1 

2 

3 

4 

S 

6 

7 

a 

gMMkMi 





TW»W<wk 

.If 

..OS 

Tout 

>5" 

.o£- 

TOTAL  LABOR  HOURS                                    UNIT 

i 

2 

3 

4 

s 

6 

7 

a 

PrevKw. 





Thto  W.«k 

J7& 

?>- 

Tottl 

/>£ 

^>- 

LABOR  HOURS  PER  UNIT                               UNIT 

F£/«  75/7 

1 

2 

3 

4 

3 

6 

7 

a 

Pnylou* 





Tku  W..k 

Z/  /ffjit 

x/>^ 

ToUl 

2/  rt/t 

4Sf,» 

r~~  i«                                                         com><«M  tut  *  r««t  «.  HUM.                                                 <OM» 

Fig.   126.     Analyzed  Labor  Costs  on  Placing  Engines 
and  Derricks. 


and  the  average  unit  labor  cost  per  ton  of  steel. 
On  the  back  of  the  card,  figure  126,  the  separate 


STRUCTURAL  IRON  AND  STEEL  209 


unit  costs  are  given,  the  total  number  of  hours 
for  the  various  classes  of  workmen,  and  the 
number  of  hours  required  for  plant  per  ton  of 
steel. 

The  labor  sub-divisions  on  erecting  structural 
steel  should  consist  of  the  time  required  to 
handle,  hoist,  and  set  same  in  place  with  tem- 
porary bolts  or  connections  after  the  steel  has 
been  unloaded  on  the  job.  The  costs  on  this 
work  should  be  given  by  the  number  of  tons  of 
steel  erected  and  the  unit  cost  of  driving  each 
rivet. 


Centra]  flosaifol         Frank  **•  Walker  Company 

&*•«• UWpm    _  UKBOR  OISTRIBUT10N 


APR3-J9J6      „>».. 


S    M     T     W     T 


fe/J  y^rx 


/r 


4=35 


TI.I.  w^>  CtTa/Tjr 


^.^o      7^6* 


T^.       U^_3g. 


/So-  Sc 


Fig.  127.     Costs  on  Erecting-  Steel  and  Driving  Rivets. 

Under  figure  127  are  given  examples  of  this 
class  of  work,  giving  the  number  of  tons  of  steel 


210      PRACTICAL    COST    KEEPING 


erected  and  the  number  of  rivets  driven.  The 
total  pay  roll  expenditures  to  date,  the  average 
cost  to  place  a  ton  of  steel,  and  the  unit  costs  of 
driving  rivets  are  also  given.  The  average  quan- 
tity of  steel  a  man  will  set,  and  the  number  of 
rivets  driven  by  the  gang  per  8-hour  day  are 
also  noted.  On  the  back  of  the  card,  figure 
128,  the  separate  unit  costs  are  given  which  go 
to  make  up  the  total  cost  as  stated  on  the  front 


COST   ANALYSIS    RECORD  f&  /*•*/-  7or> 
UNIT  LABOR  COSTS  UNITfe;  7%r  7&r*f- 


fit  7 


.(,0 


,£* 


TOTAL  LABOR  HOURS 


IL 


A 


tABOR  HOURS  PER  UNIT 


Fig1.  128.     Method  of  Analyzing  Costs  on  Erecting 
Structural  Steel  and  Driving  Rivets. 

of  the  card.  The  total  number  of  hours  for 
iron  workers  and  engineers  worked  on  the  job 
to  date,  as  well  as  the  number  of  hours  required 
to  handle  and  erect  one  ton  of  steel  and  drive 
100  rivets,  are  also  given. 


STRUCTURAL  IRON  AND  STEEL  211 

The  cost  of  erecting  steel  stacks  and  other 
classes  of  plate  work  should  also  be  kept  by  the 
ton.  The  size  of  the  stack  or  tank  should  be 
noted,  together  with  the  height  of  same.  The 
cost  of  driving  rivets  should  be  kept  separately. 

Under  ornamental  and  miscellaneous  iron 
work  will  come  the  items  of  iron  stairs,  newels, 
balusters,  fire  escapes,  ladders  and  platforms, 
etc.  Costs  on  this  class  of  work  should  be  kept 
by  the  number  of  flights  of  stairs  erected,  and 
a  general  description  of  same  should  be  given 


Central  Hospital 


Frank  R.  Walker  Company 

LABOR   DISTRIBUTION 

W«k  £„,,,«,  APR  3 


OCCUPATION 


fa}  Or*  /ras> 


7?- 


7?7 


Qm» 


Moo 


t7.oo 


Z42J 


5-   .. 


30.  oo 


rg.oo 


Fig.  129.     Labor  Costs  on  Erecting  Ornamental  Iron 
Stairs. 


wherever  possible.    On  figure  129  are  given  ex- 
amples of  the  methods  used  on  ornamental  iron 


212      PRACTICAL    COST    KEEPING 


stairs  and  fire  escapes.  The  number  of  flights 
of  stairs  are  given,  together  with  the  total  num- 
ber of  risers,  width  of  stair,  story  height,  etc. 
The  total  pay  roll  expenditure  to  date,  the  aver- 
age unit  labor  cost  per  flight  of  stairs,  and  the 
time  required  to  erect  each  flight  of  stairs  are 
also  given.  Under  item  (1)  on  the  same  card 
are  given  the  costs  of  erecting  or  setting  steel 
sash  in  place.  The  total  number  of  square  feet 
of  sash  are  given,  together  with  the  total  pay 
roll  cost  on  same  and  the  average  unit  cost  per 
square  foot  of  sash  erected.  Under  the  same 


COST  ANALYSIS   RECORD  W  nrf-/,gAt~.  of.  J**/*t 
UNIT  LABOR  COSTS                                           UNnf/7;**^  Sf  /r*  SesA. 

y^ 

2 

3 

4 

W 

ft 

7 

8 

MgMg 

/7ao 

.os¥ 

Thto  WMk 

3,1.  e>p 

D4fi,t 

Total 

24  '09 

_J>£~ 

TOTAL  LABOR  HOURS                                      UNIT 

1 

2 

3 

4» 

5 

6 

7 

8 

FWIoM 

//J~ 

tfo 

Th»  WMk 

Jg 

^> 

Total 

/33 

J/> 

LABOR  HOURS  PER  UNIT                              UNr££ 

irwr/-fft 

'/ff  /OO 

"fpzrfrzjfg&t 

So  fy-  S«s/7 

w 

2 

3 

4 

w 

e 

7 

0 

Prrrtqu. 

22^  Hr* 

fejfct 

Tn«  Wxk 

1o  #rs 

f  Mrs 

Toui 

•U&.#rs 

7k#rJ 

F.-.  104                                                                                     e»»,H,w  tm  *  *•*•    «.  HMtar                                                                         Io~4 

Fig.  130.     Analyzed  Labor  Costs  on  Erecting  Iron 

Stairs  and  Placing  Steel  Sash. 

headings  the  average  number  of  square  feet  of 
sash  a  man  will  erect  per  8-hour  day  are  stated. 


STRUCTURAL  IRON  AND  STEEL  213 

On  the  back  of  the  card,  figure  130,  the  sepa- 
rate unit  labor  costs  are  given,  the  total  num- 
ber of  hours  required  to  date,  and  the  num- 
ber of  hours  iron  workers'  time  required  to  erect 
one  flight  of  stairs  and  place  100  square  feet  of 
steel  sash. 

Under  the  various  kinds  of  ornamental  and 
miscellaneous  iron  work,  such  as  sidewalk  doors, 
iron  area  gratings,  coal  hole  doors  and  covers, 
coal  chutes,  cast  iron  bumpers,  ornamental  iron, 
copper  or  bronze  store  fronts,  etc.,  it  is  very 
difficult  to  reduce  the  costs  to  a  workable  unit, 
but  the  time  on  the  various  classes  of  work 
should  be  kept  separately,  giving  the  sizes  of 
the  doors,  etc.,  as  far  as  possible. 


CHAPTER  XX 

PLUMBING  AND  GAS  FITTING 

Under  plumbing  and  gas  fitting,  the  cost  of 
unloading  the  materials  from  cars,  hauling, 
and  unloading  at  building  should  be  kept  sepa- 
rately. The  time  required  digging  sewers,  man- 
holes, etc.,  should  be  kept  as  a  separate  item; 
likewise  the  time  required  laying  tile,  iron  drain, 
or  sewer  pipe  should  be  kept  as  a  separate  cost 
account.  The  cost  of  roughing  in  for  toilets, 
lavatories,  tubs,  urinals,  slop  sinks,  etc.,  should 
be  kept  as  a  separate  item  from  the  cost  of  set- 
ting the  various  kinds  of  fixtures. 

Under  gas  fitting  will  come  the  piping  for  gas 
lights,  ranges,  and  fire  places.  The  quantities 
under  gas  fitting  should  be  given  by  the  number 
of  lineal  feet  of  pipe  in  place,  giving  the  size  of 
same  wherever  possible  and  the  number  of  out- 
lets for  lights  or  fuel. 

The  cost  of  placing  the  fixtures  is  a  separate 
item  from  the  cost  of  running  pipe  and  should 
be  kept  by  the  number  of  ranges  or  other  fixtures 
connected  during  an  8-hour  day, 

214 


PLUMBING  AND  GAS  FITTING     215 


.Central  Hospital 


Prank  R.  Walker 

LABOR  DISTRIBUTION 


APR  6  -1916      ^^ 


OCCUPATION 


* 


/. 


25 


•M- 


L&2 


//fi/n 


Fig.  131.     Keeping  Costs  on  Plumbing  Work. 

Under  figure  131  an  example  of  cost  keeping 
on  plumbing  work  is  given.     The  total  number 


COST  ANALYSIS   RECORD     -,, 
UNIT  LABOR  COSTS  UNIT    far 


234 


TOTAL  LABOR  HOURS 


UNIT 


2  S  4  S  8  7  8 


LABO&  HOURS  PER  UNIT 


UNIT  7?/-     /x 


2345678 


?*/yA 


Fig.  132.     Method  of  Analyzing  Costs  on  Plumbing 
Work. 


216      PRACTICAL    COST    KEEPING 


of  fixtures  roughed  in  and  the  number  of  fix- 
tures set  are  given,  together  with  the  total  ex- 
penditures for  labor  to  date.  The  average  cost 
is  given  for  roughing  in  for  each  fixture  and  the 
cost  of  setting  each  fixture.  The  average  num- 
ber of  fixtures  roughed  in  or  set  per  8-hour 
day  is  also  noted.  On  the  back  of  the  card, 
figure  132,  are  given  the  separate  unit  costs 
as  totaled  on  the  front  of  the  card  and  the  total 
number  of  hours  worked  by  plumbers  and  help- 
ers on  the  job  to  date.  On  the  bottom  of  the 
card  are  given  the  number  of  hours  required  by 
plumbers  and  helpers  to  rough  in  and  set  one 
fixture. 

Figure  133  illustrates  the  cost  methods  used 


Frank  R.  Walker  Company 

LABOR  DISTRIBUTION  8h.., 

w~»M      APR  6 -1916 


OCCUPATION 


T     W     T 


£L 


£35 


/Si' 


,047 


/S.oo 


Fig.  133.     Distribution  and  Costs  on  Gas  Fitting. 


PLUMBING  AND  GAS  FITTING     217 


in  running  gas  pipe  and  connecting  ranges,  etc. 
The  total  number  of  lineal  feet  of  pipe  and  the 
size  of  same  are  given,  together  with  the  number 
of  ranges  connected  to  date.  The  total  pay  roll 
expenditures  on  both  classes  of  work  are  car- 
ried and  totaled  separately,  and  the  average 
cost  to  run  one  foot  of  pipe  and  to  connect  each 
range  is  given.  Also  are  given  the  average  num- 
ber of  lineal  feet  of  pipe  run  per  8-hour  day 
and  the  average  number  of  fixtures  set.  On  the 


COST  ANALYSIS    RECORD  (d)  7*r  frn  ft  7?,pt 
UNIT  LABOR  COSTS                                        UNITfe^  T^OLr  f,*  frr* 

w 

2 

3 

4 

*to 

6 

7 

a 

Pravtow* 

O4S 

Till*  WMk 

.0^3 

.7rt? 

Total 

.Dttr 

3,oo 

TOTAL  LABOR  HOURS 

UNIT 

i 

2 

3 

4 

9 

e 

7 

8 

PMVtoM 

Jt^ 



Th*  W..» 

44 

2o 

H 

?-o 

LABOR  HOURS  PER  UNIT                               UNlT^f 

¥&& 

X//7  /"^    £=X,0« 

ifvt 

I 

2 

3 

4 

9 

6 

7 

8 

Pf*»tOU. 

£-2»/fctf 

^_ 

Till*  Wuk 

&#*, 

*{#/* 

Tout 

&*«* 

V-  #rs 

,«-.,«                                                         »»<*.  .tit*  »»*  ..*.«,                                                 «o~» 

big.  134.     Analyzed  Labor  Costs  on  Gas  Fitting. 

back  of  the  card,  figure  134,  the  separate  unit 
costs  for  running  pipe  and  connecting  fixtures 
are  given,  the  total  number  of  hours  required 
to  complete  the  job,  and  the  number  of  hours  re- 


218      PRACTICAL    COST   KEEPING 

quired  to  run  100  lineal  feet  of  pipe  and  con- 
nect each  fixture. 

The  cost  of  covering  pipe  should  also  be  kept 
by  the  number  of  lineal  feet  of  covering  com- 
pleted and  by  giving  the  class  of  covering  and 
the  average  size  of  same  as  accurately  as  pos- 
sible. 


CHAPTER  XXI 

STEAM,  HOT  WATER,  AND  FURNACE 
HEATING 

The  costs  under  the  various  kinds  of  heating 
will  be  as  follows:  (a)  Unloading  materials 
from  cars,  hauling  to  building,  and  unloading 
at  building  site;  (b)  labor  setting  boiler  in 
place  in  the  building;  (c)  labor  bricking  around 
boiler,  if  same  is  a  fire-box  boiler ;  (d)  labor  run- 
ning all  pipe  and  roughing  in  for  radiators, 
which  cost  should  be  kept  by  the  number  of  ra- 
diators roughed  in;  (e)  the  cost  of  setting  radia- 
tors and  connecting  same  ready  for  use;  (f)  the 
cost  of  setting  and  removing  temporary  radia- 
tors for  temporary  heat  before  the  building  is 
completed;  (g)  the  cost  of  bronzing  or  paint- 
ing radiators,  which  cost  is  to  be  given  by  the 
square  foot  of  radiation;  (h)  labor  installing 
the  different  kinds  and  sizes  of  pipe  covering 
the  quantities  to  be  given  per  lineal  foot  of 
covering  installed,  together  with  the  size  of 
covering. 

Under  figure  135  are  given  the  costs  of  set- 
ting boiler,  the  size  of  same,  and  the  labor  costs 

219 


220      PRACTICAL    COST    KEEPING 


Central  Hmrfiai         Prallk  **•  Walker  Company 
Byiidi^**""*1  HgSpll«_  LABOR   DISTRIBUTION 


APR  6  -  1916  *» 


W     T    ««•-     "" 


It* 


fe; 


2^4* 


&0  00 


Fig.  135.     Labor  Costs  on  Setting  Boiler  and  Bricking 
Same  In. 


of  enclosing  same  with  brick.     Under  the  cost 
of  setting  the  boiler  are  given  the  total  pay  roll 


COST   ANALYSIS    RECORD  (A)  CoJ1-   ft-  73ot)v 
UNIT  LABOR  COSTS                                           UNIT&>  Cost   Par  M-  ~Br/CK. 

'/^ 

2 

3 

4<e; 

5 

6 

7 

S 

g*MM 





— 



Thl.  W..k 

&Q9 

14.00 

^/^ 

3-2-o 

Toui 

3(,.oo 

24.00 

4iv 

^  >o 

TOTAL  LABOR  HOURS                                      UNIT 

i 

2 

3 

4 

5 

6 

7 

6 

Pnvioiu 





'  

. 

Thi.  W»k 

^ 

4£ 

^^ 

^ 

Toui 

£t 

4V 

** 

** 

LABOR  HOURS  PER  UNIT                                UNI^ 

'^Sf' 

'ZirMtyZZ*. 

1 

2 

3 

4 

S 

6 

7 

a 

Pr*»IOUt 



—  





Th.(  W..k 

#S 

4JL 

^//^ 

5^.yV^ 

Tout 

W 

4S 

^///V 

^^« 

>o~.  '«•                                                                       Cwr".M  i«u  I,  »•».«  «.  w.ito,                                                             IOMHI 

Fiff.  136.     Analyzed  Labor  Costs  on  Setting  Boiler. 


HEATING 


221 


costs  for  setting  a  certain  sized  boiler  and  the 
masonry  costs  of  bricking  same  in ;  also  the  total 
number  of  thousand  brick  laid  and  the  average 
number  a  mason  would  lay  per  8-hour  day 
are  also  given.  On  the  back  of  the  card,  figure 
136,  the  unit  labor  costs  which  enter  into  the 
totals  are  given,  the  total  number  of  hours  for 
the  various  trades  employed,  and  the  number 
of  hours  required  to  set  the  boiler  and  to  lay 
a  thousand  brick. 


Ceitnl  HABBfal 
Building  *««"«  JWSylBU_ 


Frank  *•  Walker  Company  /    _ 

LABOR   DISTRIBUTION  8h..t  No_ft*2  _ 

w.«,Endlnfl      APR6-W16        job 


G(?  no 


i  (/) 


tit. 


&L 


3  0\OQ 


jf 


ftO.OO 


3.33 


//O.oo 


3.31 


10.00 


35. 


Fig.  137.    Labor  Costs  on  Roughing  In  and  Placing 
Radiators. 

Figure  137  illustrates  the  method  of  cost  keep- 
ing as  applied  to  running  pipe,  roughing  in,  and 
setting  radiators.  The  number  of  radiators 
roughed  in  and  set  and  the  total  pay  roll  costs 


222      PRACTICAL    COST    KEEPING 


to  date  are  given.  The  unit  cost  for  roughing 
in  and  setting  each  radiator  and  the  average 
number  of  radiators  a  steam  fitter  and  helper 
will  rough  in  or  set  per  8-hour  day  are  also 
given.  On  the  back  of  the  card,  figure  138,  the 


COST   ANALYSIS    RECORD      /•       « 
UNIT  LABOR  COSTS  UNIT6<5U/ 


*.oo       /.33 


/.33 


TOTAL  LABOR  HOURS 


5678 


#8 


3o 


LABOR  HOURS  PER  UNIT 


Fig.   138.     Method  of  Analyzing  Labor  Costs  on 
Roughing  In  and  Placing  Radiators. 

separate  unit  costs  are  given  which  make  up 
the  totals  and  the  total  number  of  hours  worked 
on  the  job  by  the  various  tradesmen.  On  the 
bottom  of  the  card  are  given  the  number  of 
hours  required  for  steam  fitter  and  helper  to 
rough  in  and  set  each  radiator. 


CHAPTER  XXII 
ELECTRICAL  WIRING,  ETC. 

Under  electrical  work  the  following  classifi- 
cations will  prove  sufficient  for  the  ordinary 
job:  (a)  Labor  unloading  all  materials  from 
cars,  hauling  to  job,  and  unloading  at  building 
site;  (b)  the  labor  necessary  to  run  conduit 
measuring  up  to  1  inch  in  diameter,  the  quanti- 
ties being  given  in  the  number  of  lineal  feet  of 
conduit  run  and  the  number  of  outlets  wherever 
possible;  (c)  this  item  is  practically  the  same  as 
given  under  (b),  except  the  costs  on  larger 
sized  conduits  are  being  kept  separately;  (d) 
this  item  will  include  the  time  spent  in  placing 
switch  boards,  generators,  dynamos,  and  other 
electrical  machinery.  The  quantities  of  work 
of  this  kind  should  be  given  in  the  number  of 
machines  set.  (e)  The  labor  cost  of  installing 
telephones  should  be  kept  separately  from  other 
electrical  work;  (f)  the  labor  required  installing 
door  bells,  annunciators,  etc.,  is  another  item 
on  which  separate  costs  should  be  kept;  (g)  in 
keeping  the  costs  on  pulling  wire,  the  size  of 

223 


224      PRACTICAL    COST    KEEPING 


the  wire  should  be  given  wherever  possible,  and 
the  quantities  should  be  given  in  the  number  of 
lineal  feet  of  wire  in  place;  (h)  where  it  is 
necessary  to  install  fixtures,  the  class  of  fixtures 
should  be  noted,  as  well  as  the  number  of  fix- 
tures in  place.  The  item  (i)  is  to  take  care  of 
any  of  the  miscellaneous  items  that  come  up 
during  the  course  of  the  job  on  which  there  is 
no  regular  classification. 


Central  Hospital     Frank  R-  Walker  con,pany 

g  -  *  -  LABOR   DISTRIBUTION 


LABOR   DISTRIBUTIO 

£„„,„.  APR  6  - 


OCCUPATION 


M     T     W     T 


i  (j      j£/&6t-rrc'/ff»s 


/So 


/Jo 


fo.o 


'    /£"/  '    3£>.o 


Fig.   139.     Distribution  and  Costs  on  Running- 
Electrical  Conduit. 


Figure  139  furnishes  an  illustration  of  the 
method  used  in  keeping  cost  on  running  conduit 
of  various  sizes.  The  total  number  of  lineal  feet 
of  conduit  of  the  various  sizes,  together  with 


ELECTRICAL  WIRING,  ETC.        225 


COST   ANALYSIS    RECORD     ^       ,  -r?      /          rr     ^ 
UNIT  LABOR  COSTS                                   UNiTC^J"/  rer  t-sn  roou 

!i& 

2 

3 

4 

3& 

6 

7 

8 

PJjMM 

D7/t£ 

2£ 

Thl«  We.k 

.67 

^/ 

TM.I 

// 

.7^ 

TOTAL  LABOR  HOURS 

UNIT 

Pravlout 

3-oo 

^// 

Thii  Week 

^0 

/xy 

ToUl 

Zt/o 

72. 

LABOR  HOURS  PER  UNIT 

'UNIT,^^^-/^^/?^  -//>7.  /?" 

1 

2 

3 

4 

5 

6 

7 

8 

Prevloul 

4'^Xrt 

124^3 

TM.  Week 

$&tnf 

y/^/^r 

Tot.l 

4'6#rt 

&'«//* 

<**,».  '•'«  •»  '-•*  -•  w..k~                                              <o~> 

Fig.  140.     Analyzed  Labor  Costs  on  Placing  Conduit. 

the  total  pay  roll  cost  of  same,  are  given.  The 
totals  are  then  reduced  to  the  cost  per  lineal  foot 
of  conduit  and  the  average  number  of  lineal  feet 


Frank  H-  Walker  Company  /  ^ 

LABOR   DISTRIBUTION  8MM  NoJSyL  - 

w..k  £„„,«,   APR  6-1916         jobNo. 


F     S     S     M     T     W 


^A 


27,0 


'      /6.00 


4&.00 


Fig.  141.     Distribution  and  Costs  on  Pulling  Wire. 


226      PRACTICAL    COST    KEEPING 


of  conduit  of  different  sizes  a  man  will  place 
per  8-hour  day.  On  the  back  of  the  card,  figure 
140,  the  separate  unit  costs  are  given  per  lineal 
foot  of  conduit  and  the  total  number  of  hours 
worked  by  electricians  on  the  job  to  date.  The 
number  of  hours  of  electricians'  time  required 
to  run  100  lineal  feet  of  the  different  size  con- 
duit are  also  given. 

Under  figure  141  the  costs  on  installing  door 
bells  and  the  cost  of  pulling  wire  are  given.  The 
quantities  are  given  by  the  number  of  bells  in- 
stalled and  the  number  of  lineal  feet  of  wire 
placed.  The  total  pay  roll  cost  on  the  entire 
job  is  given,  and  the  units  reduced  to  the  cost 
of  installing  each  bell  or  running  one  foot  of 


COST   ANALYSIS    RECORD  &)  Cos,?-  s£0cAs 
U  N  IT  LA  BOR  COSTS                                           U  N  IT  (<fj  &sf  7kr  JL/rt  /~f. 

1^7 

2 

3 

4 

5/^7 

6 

7 

8 

Piwtoui 

"2:07 

Si'^ 

Thl.  We.k 

/A&b 

Ql'jj, 

T.UI 

/./*£ 

QZ'/l, 

TOTAL  LABOR  HOURS 

UNIT 

1 

2 

3 

4 

5 

6 

7 

8 

Pr.v,ou. 

J/-S 

3L 

Thl.  Wnk 

2-O 

3-t£ 

Tout 

£./ 

(,0 

LABOR  HOURS  PER  UNIT                                UNIJ^ 

?7^^^/^T2//»  /^/< 

1 

2 

3 

4 

5 

6           '    [7                 |. 

Prmlou* 

^^J^J 

:?&-/#j 

1 

Thl.  w... 

2  y#-<5 

^/^-j 

ToUl 

2*1.  /fa 

3%t  /fr-s 

*»•—  10.                                                                                      CopyH«l>t  1*10  By  f»»«v    R.  w.lk.f                                                                          fOv.r) 

Fig.  142.     Analyzed  Labor  Costs  on  Pulling  Wire. 


ELECTRICAL  WIRING,  ETC.        227 

wire.  The  average  number  of  bells  a  man  will 
install  per  8-hour  day  and  the  number  of  lineal 
feet  of  wire  pulled  are  also  given.  On  the  back 
of  this  card  are  given  the  separate  costs  of  in- 
stalling the  bells  and  pulling  the  wires  and  the 
total  number  of  hours  worked  by  electricians  on 
the  different  branches  of  work.  The  lower  col- 
umn gives  the  number  of  hours  required  to  in- 
stall one  bell  and  run  100  lineal  feet  of  wire. 


CHAPTER  XXIII 

EXTRA  WORK  AND  CHANGES 

On  every  job  there  are  a  great  many  items 
to  keep  costs  on  which  are  not  in  the  original 
contract,  and  the  time  and  cost  of  same  must  be 
kept  separately.  On  work  of  this  kind,  which 
includes  all  extra  work  on  orders  received  from 
the  architects  or  owners  for  changes  or  addi- 
tions to  the  original  contract  and  all  work  nec- 
essary for  the  general  contractor  to  complete  for 
the  sub-contractors,  such  as  removing  rubbish 
from  the  building,  repairing  or  replacing  imper- 
fect work,  and  other  items  that  the  sub-con- 
tractor failed  to  complete  after  receiving  suffi- 
cient notice  from  the  general  contractor  that 
certain  items  of  work  remain  to  be  done  or  are 
imperfect. 

The  Distribution  Sheets  which  are  used  for  all 
classes  of  Extra  and  Sub-Contract  work  should 
be  printed  on  a  salmon  colored  card  or  paper, 
so  that  when  the  sheets  are  turned  in  to  the 
office  at  the  end  of  the  week  the  book-keeper 
can  tell  at  a  glance  just  what  items,  are  charge- 

228 


EXTRA   WORK  AND   CHANGES    229 


Frank  11.  Walker  Company 

LABOR   DISTRIBUTION 


OCCUPATION 


£.Lfc& 


Fig.  143.     Method  of  Keeping  Costs  on  Extra  Work. 

able  to  the  original  contract  and  which  ones 
are  chargeable  to  others. 

Under  figure  143  examples  of  cost  keeping  on 
extra  work  are  given.  The  "X"  is  the  symbol 
of  Extra  and  the  "P"  designates  pay  roll  cost, 
as  on  all  the  other  sheets,  while  the  number  "  21 " 
designates  the  number  of  the  extra  charge.  The 
number  on  the  extra  charge  should  in  all  cases 
agree  with  the  number  on  the  "ORDER  FOR 
CHANGE"  sheet,  as  illustrated  on  the  follow- 
ing page. 

Figure  144  illustrates  the  Labor  Distribu- 
tion sheet  where  there  are  charges  against  any 
sub-contractor  on  the  job,  If  the  sub-contractor 


230      PRACTICAL    COST    KEEPING 


Frank  R-  Walker  Company 

LABOR   DISTRIBUTION 

APR  b  -  iai6 


Fig.  144.     Distribution  and  Costs  on  Work  Chargeable 
to  Others. 


fails  to  remove  rubbish  or  other  work  from  the 
building  after  receiving  notice  from  the  con- 
tractor, the  foreman,  superintendent  or  time- 
keeper on  the  job  makes  out  an  "ORDER  FOR 
CHANGE "  slip,  giving  a  description  of  the 
work  to  be  done  and  the  concern  to  whom  it  is 
to  be  charged  and  sends  this  slip  to  the  office 
for  the  book-keeper's  record  when  billing  this 
work. 


CHAPTER  XXIV 
ORDER  FOR  CHANGE 

The  "ORDER  FOR  CHANGE"  sheet  is  the 
same  size  as  the  other  forms  which  go  into  the 
book,  viz.,  4>£  inches  by  6^4  inches.  These 
sheets  are  furnished  in  three  colors  and  are  to 
be  made  out  in  triplicate  on  the  job.  The  origi- 
nal sheet,  which  is  white,  is  sent  to  the  home 
office;  the  duplicate  sheet,  which  is  yellow,  is 
given  to  the  architect,  owner  or  other  party  who 
orders  the  work  done ;  and  the  triplicate,  or  pink 
copy,  is  kept  on  the  job  for  reference  in  making 
out  the  different  charges. 

These  ' '  Order  for  Change ' 9  slips  may  be  made 
out  in  any  one  of  three  ways:  The  work  may 
be  done  for  actual  cost  of  materials  and  labor, 
plus  a  profit  of  10  per  cent;  or  the  work  may 
be  completed  for  a  fixed  sum  of  money  or  a 
schedule  of  certain  fixed  hourly  rates  for  the 
various  classes  of  workmen  are  agreed  upon, 
which  is  supposed  to  include  all  profit  and  over- 
head expense. 

Under  figure  145  is  given  an  illustration  of 
an  "ORDER  FOR  CHANGE"  sheet  properly 

231 


232      PRACTICAL    COST   KEEPING 


Order  for  Change 

No.   ?/          Date MAY  I  *  1916     191- 

Central  Hospital 

Frank  R.  Walker  Company, 

Chicago. 

Please  furnish  all  necessary  Materials  and  Labor  required 
to  perform  the  following  work,  and  charge  to  pur  account,  as 

elow 


Th 


2.     All  of  the  above  work  to  be  done  for  the  sum  of 

^o^^vy2^ 


trf^/j/'-    \ 


Owner, 


Copyright   19K.  fly/Frank  R,  Walkei 


Fig.  145.     Order  for  Change  Sheet. 


ORDER  FOR  CHANGE  233 

made  out  and  signed.  It  is  always  advisable 
not  to  start  any  extra  work  until  you  have  an 
order  in  writing,  as  it  is  almost  impossible  to 
collect  on  an  order  given  verbally.  By  using  an 
order  of  this  kind  where  the  superintendent  or 
foreman  has  the  slips  with  him  on  the  job  at 
all  times,  if  he  should  meet  the  architect  or 
owner  on  the  tenth  floor  of  the  building  and  they 
say,  "Mr.  Superintendent,  I  wish  you  would 
have  that  door  opening  changed  so  it  will  be 
just  about  two  feet  from  the  outside  wall/'  the 
superintendent  is  in  a  position  to  say,  "All 
right,  Mr.  Harris,  if  you  will  kindly  sign  this 
order  I  will  start  the  work  immediately,  but 
my  orders  from  the  office  do  not  permit  me  to 
start  any  extra  work  until  I  have  received  a 
written  order  for  same."  This  method  will  not 
only  eliminate  many  arguments  and  disputes, 
but  the  contractor  will  receive  pay  for  many 
"little"  extras  that  are  usually  performed  and 
no  charge  made  for  same. 

CASH  STATEMENT 

The  Cash  Statement  is  kept  on  the  job  and  is 
forwarded  to  the  main  office  each  week  with  the 
pay  roll.  This  statement  is  a  memorandum  of 
all  cash  expenditures  made  by  the  job  during 


234      PRACTICAL    COST    KEEPING 


Prank  R.  Walker  Co. 

CASH    STATEMENT 


SUMMARY 


"gL 


/oo 


oc 


TOTAL 


vo 


BALANCE  LAST  STATLMENT 


CASH  RECEIVED  THIS  WEEK 


oc 


TOTAL  CASH 


LESS  CASH  EXPENSE 


CASH  ON  HAND 


jf, 


Copyright  1916  By  Frank  R.  Walker 


Fig.  146.     Front  of  Cash  Statement. 


CASH  STATEMENT  235 

the  week,  such  as  telephone  and  telegraph  ex- 
pense, carfare,  expressage,  freight  charges,  ice, 
advances  made  on  the  pay  roll  for  men  laid  off 
or  discharged,  and  any  other  cash  expense  that 
has  been  paid  for  by  the  job. 

On  the  front  of  the  sheet,  figure  146,  is  given 
a  summary  of  the  items  and  the  column  num- 
bers to  which  they  are  chargeable;  also  any  ad- 
vances that  might  be  made  to  sub-contractors  on 
the  job  and  the  advance  pay  roll  items  on  the 
current  pay  roll  are  shown.  The  front  of  the 
sheet  also  states  the  amounts  of  money  received 
from  the  home  office  during  the  week.  The  total 
expenditures  are  totaled  with  the  total  receipts 
near  the  bottom  of  the  page. 

On  the  bottom  of  the  page,  under  "Cash/' 
are  summarized  the  total  amount  of  cash  re- 
ceived, stating  the  amount  of  cash  on  hand  at 
the  beginning  of  the  week,  the  cash  received 
during  the  current  week,  and  the  total  amount 
of  cash  on  hand  and  received  up  to  the  present 
date.  From  this  total  the  cash  expenditures 
are  deducted,  and  the  balance  shows  exactly  the 
amount  of  cash  on  hand  on  the  job  at  the  begin- 
ning of  the  new  week. 

On  the  back  of  this  sheet,  figure  147,  are  given 
the  different  items  for  which  cash  has  been  paid 


236      PRACTICAL    COST    KEEPING 


CASH    DISTRIBUTION 


o 


VMS 


7o 


7-5 


Cent- 


oo 


TOTAL 


00 


Fig.  147.     Back  of  Cash  Statement. 


CASH  STATEMENT  237 

and  on  all  items  for  merchandise,  such  as  ex- 
pressage,  freight,  etc.  The  receipted  expense 
bills  are  sent  to  the  office  with  the  cash  state- 
ment. These  items  may  be  entered  on  the  Cash 
Distribution  sheet  each  day  and  the  totals  ex- 
tended at  the  end  of  the  pay  roll  week. 

These  sheets  will  be  found  very  convenient, 
as  they  are  carried  in  the  pocket  in  the  same 
book  with  the  time  sheets,  labor  distribution 
sheets,  etc.,  and  are  the  standard  size — 4  by 
6%  inches. 

LABOR  COST  RECORD  SHEETS 

If  the  contractor  desires  to  enter  the  labor 
sub-division  costs  into  the  cost  book  after  they 
have  been  received  from  the  job,  the  sheet  which 
is  shown  in  figure  148  will  prove  very  con- 
venient and  useful.  These  sheets  are  ruled  as 
illustrated  and  are  made  the  same  size  as  the 
other  forms  used — 4  by  6%  inches  or  they  may 
be  used  with  stock  sized  binders  which  take 
sheets  either  11x17  inches  or  14x17  inches,  and 
each  full-size  sheet  contains  9  columns  for  the 
different  sub-divisions  of  labor. 

Each  week  as  the  pay  rolls  and  distribution 
sheets  come  in  from  the  job  the  book-keeper 
enters  the  amount  of  money  from  the  labor 


238      PRACTICAL    COST    KEEPING 


^ 


lis 


S 


^ 


3 


^<S 


S— s 


Q 
NS 
NSixi 


4 


^4xNO  *C 


S3 


NQNA' 


LABOR  COST  RECORD  SHEETS    239 


distribution  sheets  showing  the  amount  expended 
during  the  past  week,  into  the  cost  book.  The 
quantity  of  work  in  place  is  taken  from  the 
bottom  of  the  card  and  the  unit  labor  cost  is 
taken  from  the  same  place.  By  using  this 
system  the  books  are  always  up  to  date,  and 
give  the  total  amount  of  money  that  has  been  ex- 
pended on  pay  rolls  for  the  entire  job  to  date, 
and  the  various  sub-divided  costs.  The  headings 
are  filled  in  according  to  the  requirements  of 
the  job.  It  is  advisable  to  keep  all  labor  and 
material  costs  separately,  as  in  this  way  the 
totals  on  the  entire  job  are  more  easily  arrived  at. 


CHAPTER  XXV 
KEEPING  COSTS  ON  MATERIALS 

To  arrive  at  the  material  costs  on  the  various 
branches  of  work,  the  same  system  of  cost  keep- 
ing must  be  applied  to  the  materials  received 
on  the  job  as  applied  to  the  pay  roll  costs; 
therefore  a  schedule  of  material  costs  will  be 
given  which  will  work  in  harmony  with  the 
cost  schedule  as  applied  to  labor  costs. 

On  the  labor  schedule  the  letter  "F"  was 
used  to  denote  pay  roll,  so  that  any  charges 
coming  up  where  the  second  letter  of  the  symbol 
was  a  "P"  was  recognized  at  once  as  being  a 
pay  roll  or  labor  charge. 

On  all  the  charges  for  materials  used  on  the 
job,  the  second  or  middle  letter  will  be  an  "M" 
which  will  distinguish  it  at  once  as  being  a  ma- 
terial cost. 

MATERIAL  COST  SCHEDULE 

"AM-1"     General  Conditions. 

(a)  This  item  will  cover  all  items  of  gen- 
eral expense  on  the  job,  such  as  tele- 
phones, stationery,  photographs,  tele- 

240 


MATERIAL  COST  SCHEDULE      241 

grams,  and  other  items  of  general  ex- 
pense coming  up  on  the  job. 

"AM-2" 

(a)  This  account  will  include  all  moneys 
spent    for    temporary   buildings,    tool 
sheds,  cement  sheds,  offices,  temporary 
enclosures  over  concrete  mixers,  hoist- 
ing engines,  etc. 

(b)  Under  this  heading  will  come  all  items 
of  plant,  such  as  tools  bought  for  the 
job,  concrete  or  mortar  mixers,  hoist- 
ting  engines,  shovels,  hoes,  picks,  hose, 
oil,    lanterns,    torches,    and    all    other 
classes  of  equipment. 

WRECKING,  SHORING  AND 
EXCAVATING 

"BM-1" 

(a)  This  item  will  include  any  item  bought 
especially  for  the  wrecking  of  this  job 
that  can  not  be  used  on  other  work 
and  is  not  chargeable  against  plant. 

"BM-2" 

(a)  Under  this  head  come  such  items  as 
dynamite,  oil,  and  other  materials 


242      PRACTICAL    COST    KEEPING 

necessary  to  carry  on  the  work  and  not 
directly  chargeable  to  plant. 
"BM-3" 

(a)  Under  this  head  will  come  such  items 
as  lagging  and  iron  rings  which  are 
directly  chargeable  to  excavating  and 
lagging  for  caissons. 

"BM-4" 

(a)  Under  this  classification  come  such 
items  as  are  chargeable  to  driving 
wood  or  concrete  piles. 

"BM-5" 

(a)  This  includes  all  money  spent  for  wood 
or  steel  sheet  piling. 

FOUNDATIONS  OF  CONCRETE,  STONE, 
RUBBLE  OR  BRICK 

"CM-1" 

(a)  All    lumber    required    building    wood 
foundation  forms. 

(b)  All  nails,  tie  wire,  and  miscellaneous 
materials  used  erecting  wood  forms. 

"CM-2"    All  materials  used  in  the  concrete 
foundations. 

(a)  Cement. 

(b)  Gravel  or  crushed  stone. 


MATERIAL  COST  SCHEDULE      243 

(c)     Sand. 
"CM-3" 

(a)     Reinforcing  steel  and  tie  wire. 
"CM-4"     Materials  required  for  rubble  work. 

(a)  Rubble  or  other  stone. 

(b)  Mortar  materials. 

WATER  AND  DAMP  PROOFING 

"DM-1" 

(a)     All  materials  used  in  connection  with 
water  or  damp  proofing. 

CEMENT  FLOORS  AND  PAVEMENTS 

"EM-1"    Materials  required  in  cement  floors. 

(a)  Cement. 

(b)  Crushed  stone  or  gravel. 

(c)  Sand. 

"EM-2"     Concrete  or  Cinder  Fill. 

(a)  Cement. 

(b)  Crushed  stone,  gravel,  cinders,  or  slag. 

(c)  Sand. 

"EM-3"    Concrete  Curb  and  Gutter. 

(a)  Material    required    for    all    kinds    of 
forms. 

(b)  Cement. 

(c)  Gravel  or  crushed  stone. 


244      PRACTICAL    COST    KEEPING 

(d)     Sand. 
"EM-4"     Concrete  Pavements. 

(a)  Cement. 

(b)  Gravel  or  crushed  stone. 

(c)  Sand. 

(d)  Brick,  wood  blocks,  etc. 

"EM-5"    Materials  required  for  cement  finish 
floors  and  base. 

(a)  Cement. 

(b)  Sand. 

BRICK,     STONE,     GRANITE,     TERRA 
COTTA,  AND  GENERAL  MATERIALS 

"FM-1" 

(a)  Common  brick. 

(b)  Paving  brick. 

(c)  Fire  brick. 

(d)  Face  brick. 

(e)  Special  face  brick. 

(f)  Enamel  or  glazed  face  brick. 

(g)  Sand  used  in  mortar, 
(h)  Lime  used  in  mortar, 
(i)  Cement  used  in  mortar, 
(j)  Flue  lining. 

(k)     Salt  glazed  tile  coping. 
"FM-2" 

(a)     Cost  of  cut  stone. 


MATERIAL  COST  SCHEDULE      245 

(b)  Cost  of  mortar. 

(c)  Cost  of  waterproof  paints  or  plaster. 
"FM-3" 

(a)  Cost  of  granite. 

(b)  Cost  of  mortar. 
"FM-4" 

(a)  Cost  of  terra  cotta. 

(b)  Cost  of  mortar. 
"FM-5" 

(a)  Cost  of  materials,  acid,  brushes,  etc., 
used  in  cleaning  and  pointing  all 
classes  of  masonry  work. 

REINFORCED  CONCRETE  MATERIALS 

"GM-1"    Forms. 

(a)  All  kinds    f  lumber  required  for  con- 
crete forms. 

(b)  Cost  of  metal  column  moulds. 

(c)  Cost  of  nails,  wire,  etc. 
' '  GM-2 ' '     Concrete  Materials. 

(a)  Cement. 

(b)  Gravel  or  crushed  stone. 

(c)  Sand. 

(d)  Miscellaneous  concrete  materials. 
GM-3"    Eeinforcing  Steel. 

(a)  Cost  of  reinforcing  steel. 

(b)  Cost  of  tie  wire,  chairs,  etc. 


<  < 


246      PRACTICAL    COST    KEEPING 

"GM-4"    Tile. 

(a)     Cost  of  clay  tile,  metal  domes,  metal 
lath,  gypsum  domes,  etc. 

1 '  GM-5 ' '     Tile  Floor  Arches. 

(a)  Cost  of  tile  for  arches. 

(b)  Cost  of  lumber  and  hangers  for  arches. 

(c)  Cost  of  mortar. 
"GM-6"    Partition  Tile. 

(a)  Cost  of  all  kinds  of  partition  or  col- 
umn tile. 

(b)  Cost  of  mortar. 

ROUGH  CARPENTRY 

"HM-1" 

(a)  Cost  of  all  kinds  of  rough  or  framing 
lumber. 

(b)  Cost  0f  nails,  joist  hangers,  stirrups, 
etc. 

"HM-4" 

(a)  Cost  of  all  classes  of  hardwood  or  fin- 
ish flooring. 

(b)  Nails  and  other  miscellaneous  expense. 

"HM-5" 

(a)  Cost  of  wood  shingles. 

(b)  Cost  of  nails,  etc.  .   ' 


MATERIAL  COST  SCHEDULE      247 

MILL  WORK  AND  INTERIOR  FINISH 

"IM-1" 

(a)  Cost  of  mill  work. 

(b)  Cost  of  stairs. 

(c)  Nails,    glue    and    miscellaneous    ma- 
terials required. 

"IM-2  " 

(a)     Cost  of  all  classes  of  metal  doors  and 
trim. 

LATHING  AND   PLASTERING 
MATERIALS 

"JM-1" 

(a)  Cost  of  all  kinds  of  wood  lath  and 
plaster  board. 

(b)  Cost  of  all  kinds  of  metal  lath,  chan- 
nels, etc. 

(c)  Cost  of  all  kinds  of  corner  bead. 
"JM-2" 

(a)  Cost  of  all  kinds  of  plastering  ma- 
terials for  scratch  and  brown  coats. 

(b)  Cost  of  all  kinds  of  plastering  materials 
for  finish  coat. 

(c)  Cost  of  all  kinds  of  plastering  material 
for  exterior  work. 

(d)  Cost  of  supplies  for  ornamental  work, 
casting  plaster,  glue,  etc. 


248      PRACTICAL    COST    KEEPING 

SHEET  METAL  WORK,  METAL  DOORS, 
WINDOWS,  ETC 

"KM-1" 

(a)     Cost    of    all    kinds    of    general    sheet 

metal  work, 
(a)     Cost  on  all  classes  of  metal  doors  and 

windows. 

(c)  Cost  of  all  kinds  of  metal  roofing. 

(d)  Cost  of  all  kinds  of  metal  ceilings. 

ROOFING  MATERIALS 

"LM-1" 

(a)  Cost  of  felt,  pitch,  and  gravel. 

(b)  Cost  of  asphalt  or  asbestos  shingles. 

(c)  Cost  of  roofing  slate. 

(d)  Cost  of  roofing  tile. 
"LM-2" 

(a)     Cost  of  deadening  felts. 

MARBLE  AND  SCAGLIOLA  WORK 

"MM-1" 

(a)  Cost   of  all   classes  of  marble  work; 
either  f.  o.  b.  cars  or  f.  o.  b.  job. 

(b)  Cost  of  plaster  of  Paris,  wire,  and  mis- 
cellaneous supplies. 


MATERIAL  COST  SCHEDULE      249 

"MM-2" 

(a)     Cost  of  all  classes  of  scagliola  work. 
"NM-1" 

(a)  Cost  of  all  classes  of  floor  and  wall 
tile. 

(b)  Cost  of  sand  and  cement. 
"NM-2" 

(a)     Cost  of  all  classes  of  composition  floors 

and  base. 
"NM-4" 

(a)     Cost  of  sand,   cement,   and  chips  re- 
quired in  terrazzo  work. 

GLASS 

"OM-1" 

(a)     Cost  of  all  kinds  of  glass. 

PAINT,    VARNISH    AND    WALL 
PAPER 

"PM-1" 

(a)  Cost  of  all  kinds  of  paint  and  varnish. 

(b)  Cost  of  putty,  sand  paper,  and  miscel- 
laneous items. 

(c)  Cost  of  all  kinds  of  wall  paper. 

(d)  Cost  of  paste,  etc. 


250      PRACTICAL    COST    KEEPING 

STRUCTURAL      STEEL      AND      ORNA- 
MENTAL AND  MISCELLANEOUS 
IRON,  STEEL  AND  BRASS 

"QM-1" 

(a)  Cost  of  structural  steel  and  iron. 

(b)  Cost  of   miscellaneous   iron,   such   as, 
coal  hole  doors  and  covers,  area  grat- 
ings, coal  chutes,  bumpers,  etc. 

(c)  Cost  of  ornamental  iron  work. 

(d)  Cost  of  brass  and  bronze  work. 

PLUMBING  AND   GAS  FITTING 

"RM-1" 

(a)  Cost  of  pipe,  fittings,  tanks,  etc. 

(b)  Cost  of  all  kinds  of  fixtures. 

(c)  Cost  of  all  kinds  of  pipe  covering. 

(d)  Cost  of  ranges,  etc. 

STEAM,  HOT  WATER,  OR  FURNACE 
HEATING 

"SM-1" 

(a)  Cost  of  all  kinds  of  pipe  and  fittings. 

(b)  Cost  of  boilers,  tanks,  furnaces,  etc. 

(c)  Cost  of  radiators. 

(d)  Cost  of  pipe  covering. 


MATERIAL  COST  SCHEDULE      251 

ELECTRIC  WIRING 

"TM-1" 

(a)  Cost  of  all  kinds  of  conduit. 

(b)  Cost  of  all  kinds  of  switches,  recepta- 
cles, etc. 

(c)  Cost  of  all  kinds  of  wire. 

(d)  Cost  of  telephones  and  other  fixtures. 

(e)  Cost  of  generators,   dynamos,   switch- 
boards, etc. 

EXTRA  WORK 

"XM-" 

All  materials  used  in  connection  with 
extra  work  should  carry  the  same  classi- 
fication as  the  labor  distribution,  viz., 
"XM-21",  etc. 


CHAPTER  XXVI 
MATERIAL  COST  RECORD  SHEETS 

The  Material  Cost  Record  Sheets  are  the 
same  size  as  the  Labor  Cost  Record  Sheets,  and 
are  made  to  fit  in  the  same  book  or  card  index 
taking  cards  4  by  6%  inches,  or  they  may  be 
used  with  a  standard  loose  leaf  binder,  which 
takes  sheets  either  11x17  inches  or  14x17  inches. 
This  is  the  standard  size  binder  and  may  be 
obtained  at  any  book  or  stationery  store. 

These  sheets  are  ruled  as  illustrated  in  figure 
149,  each  sheet  containing  9  columns  for  the 
quantities  of  material  and  the  cost  of  same. 
The  bills  are  all  numbered  as  they  are  received, 
and  the  numbers  only  are  entered  in  the  cost 
book.  As  the  materials  are  received  on  the  job 
and  the  bills  for  same  checked,  these  items  are 
entered  in  the  cost  book  at  once  regardless  as 
to  whether  or  not  the  bills  have  been  paid.  In 
this  way  it  is  possible  to  know  just  what  the 
materials  under  each  branch  of  the  work  have 
cost;  and  the  book  is  up  to  date  at  all  times. 
By  this  method  any  descrepancies  or  errors  are 

252 


MATERIAL  COST  RECORD 


253 


MATERIAL  COST  RECORD 


si 


A  A 


k*» 


254      PRACTICAL    COST    KEEPING 

discovered  before  it  is  too  late  to  remedy  same. 

At  the  end  of  each  month  the  sheets  are  ruled 
up,  and  the  totals  of  both  the  quantities  of 
materials  and  cost  of  same  are  carried  forward 
into  the  sheets  for  the  next  month. 

This  system  has  been  used  on  many  jobs,  on 
some  of  them  the  materials  were  received  in 
very  large  quantities,  and  the  results  were  most 
satisfactory  in  every  respect,  as  it  was  always 
possible  to  tell  just  what  quantities  of  every 
class  of  materials  had  been  received  and  what 
the  cost  of  same  was  to  date. 

DAILY  CONSTRUCTION  REPORT 

Nearly  all  of  the  larger  building  contractors 
or  contractors  doing  work  away  from  the  home 
office  require  a  daily  construction  report  from 
the  job.  This  report  is  8%xll  inches  and  usu- 
ally gives  the  name  of  the  building,  the  location, 
weather  conditions,  and  temperature;  so  that 
in  case  of  delays,  unsatisfactory  progress,  etc., 
the  daily  reports  or  diary,  will  give  the  rea- 
sons for  same,  and  will  show  unusual  condi- 
tions on  the  job,  and  other  remarks  that  might 
prove  of  value  to  the  home  office.  In  penalty 
contracts  especially  it  is  advisable  to  use  daily 
reports,  making  notations  of  all  classes  of  men 


DAILY  CONSTRUCTION  REPORT  255 


DAIL7  COH3TRUCTIOH 


Weather  Oldar 

Building  Ceattrf  flflspkal 

Temperature   68 

1)ate    APR?-  ?916 

Men 

ffM&i 

Vist 

7.  3  finishers  and  4  laborers  putting 

1  Wrecking 
2  Sxoavatlng 
Pumping  ^ 
8  Wood  Piles 

8.  Foreman,  .10  masons,  14  laborers 
and  1  hoisting  engineer.  Laying  com- 

Concrete Piles 

mon  brlok  on  south  elevation  sixth 

Caissons 

story  and  patching  around  windows 

4  Sheet  Piling 

on  first  floor. 

6  Foundations 

Brlok  or  Bubble 

9.  2  stone  setters  and  4  helpers  sett- 

Concrete 

Ing  stone  cornice  on  east  and  weot 

6  Damp  Proofing 

elevations. 

7  Cement  Finish 

Floors  and  Walks 

f 

2~ 

4- 

10.  6  masons  and  8  laborers  on  gypsum 

Gene.  Floor  Fill 

tile  partitions  on  3rd  and  4th  fl. 

6  Brlok  Masonry 

j 

/r\ 

Expect  to  srart  work  on  the  6th  and 

9  Cut  Stone 

/O 

T 

/W* 

/ 

6th  floors  tomorrow  with  3  more 

10  Granite 

jr 

masons. 

11  Terra  Cotta 

12  Terra  Cotta  Tile 

13.  Carpenters  and  laborers  erecting 

Floors  or  Part. 

4_5~ 

g* 

concrete  forms  for  roof  slab,  also 

13  P.elnf,  Conorete 

beams  and  columns  on  pent  house. 

Mix  and  Deposit 

Iron  workers  bending  slab  steel  to 

Concrete  Forms 

/ 

/2- 

<^>~~ 

be  used  in  roof  beams. 

Belnf.  Steel 

~? 

14  Rough  Carpentry 
IS  Finish  Carpentry 

& 

14.  Carpenters  setting  rough  bucks  on 
6th  and  6th  floors,  getting  ready 

Wood  Floors 

so  masons  can  start  partitions. 

Wood  Stairs 

16  Metal  Furring 

19.  Sheet  metal  workers  glazing  metal 

17  Plastering 

windows  on  alley  elevation,  a  r 

IS  Roofing 

the  Bationa.1  Window  Company. 

19  Fire-Proof  Doors 

Fire  Windows 

3 

22.  Iron  workers  starting  erection  of 

20  Sheet  Metal 

Iron  stairs  from  the  second  to  the 

21  Structural  Steel 

third  floors. 

22  Ornamental  Iron 

z 

Brass  or  Bronze 
22  Interior  Marble 

26.  Glaziers  glazing  wod  sash  on  two 
street  fronts  up  to  4th  floor  to  day. 

24  Tile  and  Mosaic 
£6  Soagliola 
26  Glass  and  Qlazlnj 
£7  Painting 
Decorating 
26  Plumbing 
Gas  Fitting 
£9  Heating 
Ventilating 

z 

1- 

£7.  Painters  painting  frames  on  the  Two 
street  fronts  2nd  and  3rd  fls. 
28.  Plnmbera  roughing  In  for  lavatories 
on  third  floor. 
2V.  -Steam  fitters  working  In  basement 
on  boiler  and  hot  water  tani. 
30.  Electricians  running  conduits  la 
partitions  6th  end  6th  floors. 

Power  Plant 
80  Electric  Wiring 
Fixtures 
31  Elevators 
32  Mall  Chute 

6 

Owners  visited  Building  to  day  with 
the  architects. 
Plasterers  are  not  on  the  Job.  Prom- 
ised to  have  men  her*  on  the  1st. 
They  say  they  oannot  get  ma.  Better 

get  afjer  them  from  the  office. 

TOTALS 

4- 

1>9 

3S 

/ 

Fig.  160.    Daily  Construction  Report. 


256      PRACTICAL    COST    KEEPING 

at  work  on  the  job,  and  noting  all  delays  and 
the  reasons  for  same;  as  these  items  will  prove 
very  valuable  in  case  of  law  suits. 

The  form  as  illustrated  in  figure  150,  will 
prove  a  simple  and  very  efficient  daily  report,  as 
the  number  of  men  engaged  on  all  classes  of  the 
work  are  given  daily  together  with  all  neces- 
sary remarks  regarding  the  progress  of  the 
work  and  the  condition  of  the  job.  These  sheets 
are  made  8y2  inches  wide  and  11  inches  long 
and  can  be  filed  on  the  regular  post  file  made 
for  such  sheets. 

Where  it  is  desirable  to  keep  a  copy  of  the 
reports  on  the  job,  a  carbon  copy  can  be  made 
by  using  a  hard  indelible  pencil  with  which  to 
write  the  original;  or,  the  better  method  is  to 
have  the  blanks  printed  in  purple  copying  ink 
and  the  reports  written  with  either  copying  ink 
or  indelible  pencil  and  a  letter  press  copy  made 
with  the  tissue  sheets  dampened  in  the  usual 
way.  This  system  is  by  far  the  best,  as  the 
original  copy  is  always  on  file  on  the  job,  and 
the  cost  of  the  stationery  and  printing  are  re- 
duced by  one-half. 


DAILY  MATERIAL  REPORT        257 

DAILY  MATERIAL  REPORT 

The  Daily  Material  Keport  may  be  used  in 
conjunction  with  the  Daily  Construction  Re- 
port or  as  a  separate  report  if  desired.  This 
report  is  intended  to  be  a  summary  of  all  the 
materials  received  on  the  job  during  the  day, 
what  they  are  to  be  used  for,  the  column  num- 
ber or  charge  for  same,  and  from  whom  they 
were  received.  From  these  reports  the  book- 
keeper in  the  office  is  able  to  check  the  bills  as 
they  come  in  from  the  various  material  sup- 
ply companies,  and  it  dispenses  with  the  neces- 
sity of  sending  all  the  delivery  tickets  to  the 
office,  except  in  cases  of  discrepancies,  or  where 
the  bills  and  the  reports  do  not  check.  These 
reports  may  be  printed  on  the  back  of  the  Daily 
Construction  Eeport  or  on  a  separate  sheet  as 
may  be  desired,  and  they  should  be  the  same 
size  as  the  other  reports,  viz.,  either  4  by  6% 
inches  or  Sy2  by  11  inches.  They  should  either 
be  made  in  duplicate  and  the  carbon  copy  kept 
on  the  job,  or  the  originals  should  be  printed  in 
copying  ink  and  written  with  copying  ink  or 
indelible  pencil,  and  a  letter  press  copy  kept  as 
described  under  Daily  Construction  Reports. 
See  figure  151. 


258      PRACTICAL    COST   KEEPING 


DAILY  MATERIAL  REPORT        259 

A  great  many  contractors  require  their  time- 
keepers or  foremen  to  report  the  quantities  of 
the  different  materials  used  on  the  job  every 
day.  This  has  its  advantages  and  disadvan- 
tages for  the  reason  that  reports  as  made  out 
every  day  will  give  the  approximate  quantities 
of  sand,  gravel,  brick,  cement,  lumber,  etc.,  used 
that  day,  which  will  prove  successful  until 
near  the  end  of  the  job,  or  the  bottom  of  the 
pile,  when  they  find  that  there  is  either  too  lit- 
tle or  too  much  material  on  hand  to  check  with 
the  bills  of  material  actually  received.  The 
most  satisfactory  way  is  to  charge  the  material 
as  it  is  received  on  the  job,  and  not  make  the 
daily  reports  of  material  used.  If,  however, 
the  contractor  desires  the  materials  as  used 
daily,  reported  to  the  office,  the  form  as  given 
under  figure  152,  will  prove  very  efficient  and 
simple  to  report.  The  headings  are  filled  in  on 
the  job  to  conform  with  the  work  being  per- 
formed on  which  the  various  classes  of  materials 
are  being  used. 

WEEKLY  PROGRESS  REPORTS 

Progress  reports  are  used  by  a  great  many 
contractors  and  the  forms  are  filled  in  and  sent 


260      PRACTICAL    COST    KEEPING 


is 


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II 


WEEKLY  PROGRESS  REPORT      261 


Fig.  153.    Weekly  Progress  Report. 


262      PRACTICAL    COST    KEEPING 

to  the  home  office  each  week.  These  reports  are 
usually  a  drawing  of  the  four  elevations  of  the 
building  and  a  typical  floor  plan.  By  the  use 
of  different  colored  crayons  the  various  classes 
of  work  are  distinguished,  so  that  by  a  careful 
study  of  the  chart  it  is  possible  to  tell  just  how 
far  up  the  brick,  stone,  or  terra  cotta  walls  are 
constructed  on  each  elevation.  The  floor  on 
which  concrete  has  been  poured,  the  number  of 
square  feet  of  forms  erected,  and  the  quantity 
of  reinforcing  steel  in  place,  is  also  shown.  The 
finish  floors,  partitions  and  plastering  can  also 
be  given,  so  that  the  charts  as  turned  in  from 
the  job  each  week,  show  the  progress  of  the  job 
from  foundations  to  finish. 

Figure  153,  is  an  illustration  of  the  progress 
chart  as  used  by  some  of  the  larger  building 
contractors. 

ORDER  BLANKS 

An  order  should  state  in  as  few  words  as  pos- 
sible what  materials  are  required,  when,  where, 
and  the  price  of  same. 

The  Form  for  Order  as  illustrated  under  figure 
154,  will  give  a  very  good  idea  of  what  these  re- 
quirements should  consist  of  and  how  they 


FORM  FOR  ORDER 


263 


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264      PRACTICAL    COST    KEEPING 

should  be  arranged  to  prove  satisfactory  for 
general  use. 

All  orders  should  be  made  in  triplicate.  The 
original  should  go  to  the  party  from  whom  the 
material  is  purchased,  the  second  or  duplicate 
copy  should  go  to  the  home  office,  and  the  third 
or  triplicate  copy  should  be  retained  on  the  job 
for  reference.  The  orders  should  be  printed  on 
sheets  8y2  inches  wide  by  6y2  inches  long,  for 
use  without  folding,  in  the  ordinary  sized  envel- 
ope 3%  by  6%  inches.  Where  a  large  order 
blank  is  required  use  sheets  8%  by  11  inches. 
The  original  sheets  should  be  printed  on  either 
white  or  yellow  paper,  the  duplicate  sheet  on  a 
buff  paper,  and  the  triplicate  copy  on  a  pale 
blue  paper.  By  using  sheets  of  different  colors 
it  is  always  possible  to  distinguish  the  original, 
office,  and  job  copies  at  a  glance. 

ESTIMATE  SHEETS 

In  order  to  prepare  an  intelligent  estimate  it 
is  necessary  that  the  cost  of  all  materials  and 
labor  be  estimated  separately,  as  it  is  only  by 
estimating  work  on  this  basis  that  it  is  possible 
to  determine  whether  the  job  is  gaining  or  losing 
on  the  estimate,  and  it  is  the  only  way  by  which 
an  accurate  check  may  be  obtained  between  the 


FORM  OF  ESTIMATE  SHEET      265 


266      PRACTICAL    COST   KEEPING 

costs  coming  in  from  the  job  and  the  original 
estimate. 

By  keeping  the  material  and  labor  costs  sepa- 
rately on  the  estimate,  it  is  also  possible  to  go 
through  the  estimate  and  obtain  the  amount  of 
estimated  pay  roll  on  the  job  for  the  liability 
insurance. 

These  forms  will  be  found  especially  interest- 
ing to  the  contractor  who  is  particular  and  de- 
mands estimates  that  can  be  checked  and  re- 
checked. 

Under  figure  155,  is  illustrated  the  estimate 
form  with  practical  examples  as  used  in  esti- 
mating various  branches  of  work.  The  most 
convenient  size  for  the  estimate  sheet  is  either 
8%  by  11  or  9%  by  12  inches. 

SUMMARY  OF  ESTIMATE 

After  the  detailed  estimate  has  been  prepared 
it  is  necessary  to  tabulate  the  total  costs  of  the 
different  branches  of  work  on  one  sheet,  so  that 
the  costs  may  be  properly  arranged  to  see  that 
no  branch  of  work  has  been  omitted. 

Under  figure  156,  is  given  an  illustration  of 
a  Summary  of  Estimate  Sheet  together  with  the 
various  headings  used  in  connection  with  same. 


SUMMARY  OF  ESTIMATE  SHEET  267 


Estimated  Cost  of 
Ovner 


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Fig.  156.     Summary  of  Estimate  Sheet. 


268      PRACTICAL    COST   KEEPING 


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NSIDERATION;  IF  NOT  FIGURING, 

Frank  R.  \V 

Request  for  Bid  Card. 

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RE 'QUEST  FOR  BID  CARDS        269 


REQUEST  FOR  BID  CARDS 

When  the  contractor  is  figuring  on  new  work 
it  is  customary  to  receive  bids  from  the  various 
sub-contractors,  such  as  Cut  Stone,  Terra  Cotta, 
Plastering,  Structural  Steel,  Ornamental  Iron, 
and  in  fact,  on  every  branch  of  work  not  per- 
formed by  the  general  contractor.  The  Post 
Card,  as  illustrated  under  figure  157,  will  prove 
very  convenient  for  this  purpose,  as  it  is  a 
great  time  saver,  being  very  much  faster  than 
using  the  telephone  or  any  other  method,  pro- 
viding the  blank  spaces  are  filled  in  with  a 
"set  up"  rubber  stamp  made  for  the  purpose. 

COPY  OF  FREIGHT  BILL 

Where  the  contractor  is  performing  out  of 
town  work  and  the  different  materials  are 
shipped  to  the  job,  it  will  be  necessary  for  the 
job  office  to  handle  such  items  as  freight,  etc. 
The  main  office  usually  requires  all  receipts  for 
cash  expended  by  the  job  to  be  turned  in  each 
week  with  the  Cash  Statement.  The  "Copy  of 
Freight  Bill,"  as  illustrated  under  figure  158, 
will  prove  useful  in  instances  where  it  is  desir- 
able to  retain  copies  of  all  bills  on  the  job,  as 


270      PRACTICAL    COST    KEEPING 


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COPT  OF  FREIGHT  BILL          271 

an  exact  copy  of  the  original  may  be  obtained 
by  using  this  form. 


FORM  FOR  COMBINATION  CHECK  AND 
VOUCHER 

A  convenient  form  for  a  combination  check 
and  voucher  is  illustrated  under  figure  159 
This  form  has  an  advantage  over  many  other 
check  and  voucher  forms  in  use  by  contractors 
inasmuch  as  it  is  the  exact  size  of  a  regular 
bank  check;  it  is  easily  made  out  and  gives  the 
entire  transaction  on  the  face  of  it,  so  it  is  not 
necessary  to  turn  the  check  and  make  notations 
on  the  back  of  it.  In  a  great  many  other  sys- 
tems in  use  by  contractors  where  the  voucher 
form  is  used,  it  is  necessary  to  make  out  the 
check  in  the  regular  way  and  in  addition  the 
regular  voucher  form  must  be  made  out,  neces- 
sitating the  writing  of  all  names  two  or  three 
times  and  doubling  the  work  of  the  book-keeper 
in  making  out  the  checks.  The  form  as  illus- 
trated will  meet  all  the  requirements  of  the 
average  contractor,  in  addition  to  being  very 
simple  and  easily  kept. 


272      PRACTICAL    COST   KEEPING 


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IN  CONCLUSION  273 

IN  CONCLUSION 

While  the  average  building  contractor  will 
not  find  use  for  all  the  forms  as  given  in  this 
book,  the  different  blanks  and  forms  are  given 
so  that  he  may  choose  those  which  best  meet  his 
individual  requirements. 

It  is,  of  course,  quite  evident  the  larger  con- 
tractors will  find  use  for  more  of  the  forms 
than  the  smaller  firms ;  but  every  contractor  en- 
gaged in  construction  work  should  keep  costs 
on  his  work;  as  it  is  only  in  this  way  and,  by 
studying  conditions,  that  the  contracting  busi- 
ness will  be  put  on  as  conservative  a  basis  as  the 
other  great  industries  and  allow  the  contractor 
the  fair  margin  of  profit  to  which  he  is  en- 
titled but  very  seldom  obtains. 


PAY  ROLL  SHEETS 
CASH  EXPENSE  SHEETS 
FOREMAN'S  REPORT  SHEETS 
ORDER  FOR  CHANGE  SHEETS 
LABOR  DISTRIBUTION  SHEETS 


We  furnish  any  of  the  above  mentioned  sheets, 
as  illustrated  in  this  book,  to  contractors  who 
require  them  in  small  quantities,  much  cheaper 
than  you  can  obtain  them  from  your  home 
printer. 

These  sheets  go  into  one  compact  little  book, 
that  you  can  carry  in  your  pocket  on  the  jobs 
at  all  times.  Used  with  equal  satisfaction  by 
contractor,  foreman  or  time-keeper. 

Systematize  your  business  by  putting  it  on 
the  basis  of  "knowing  how  you  stand  at  any 
stage  of  the  game." 

Reduces  time-keeping  and  pay  roll  labor  50 
per  cent  and  more  than  doubles  your  efficiency. 

Furnished  on  high  grade  paper,  especially 
adapted  for  this  purpose. 

SEND   FOR   SAMPLE   SHEETS   TODAY   AND 
GIVE  THIS  SATISFACTORY  SYSTEM  A  TRIAL 

QUANTITY— Sheets                       100  500  1000 

Pay   Roll   Sheets $0.75  $3.25  $6.00 

Cash  Expense  Sheets 80  3.50  6.00 

Labor  Distribution  Sheets. ..      .80  3.50  6.00 

foreman's  Report  Sheets 50  2.00  3.25 

Order    for    Change    Sheets 

(Furnished  3  to  a  set) 1.50  6.00  10.00 

Sent  Prepaid.  For  points  west  of  the  Rocky 
Mountains,  add  5  cents  for  each  100  sheets. 

FRANK  R.  WALKER 
30  North  Michigan  Avenue  Chicago 


TRY  OUR 

ESTIMATE  SHEETS 

Contractors  and  Estimators  will  find  the  Esti- 
mate sheets,  as  illustrated  on  page  265,  the  most 
satisfactory  sheet  they  have  ever  used. 

By  separating  the  costs  of  materials  and  labor, 
you  are  able  to  tell  at  a  glance,  just  what  amount 
you  have  figured  for  pay  roll  and  how  much  for 
materials. 

TRY  THIS  FORM  OF  ESTIMATE  SHEET  AND 
YOU  WILL  ALWAYS  USE  IT 

We  can  furnish  these  sheets  much  cheaper  than 
you  can  obtain  them  from  your  own  printer,  as 
we  have  them  made  up  in  large  quantities. 

Printed  on  High  Grade  Bond  Paper. 

Sheets  9^4  by  12  inches. 
Put  up  in  pads  containing  100  sheets. 

QUANTITY— Sheets  100          500        1000 

Price,    Estimate    Blanks $1.50       $6.00     $10.00 

The   above   sheets  weigh   iy2   pounds   per    100. 

Sent    Prepaid.      For    points    west    of    the    Rocky 
Mountains,  add  10  cents  for  each  100  sheets. 

FRANK  R.  WALKER 
30  North  Michigan  Avenue  Chicago 


For  Only  $15 

WE  WILL  FURNISH  YOU  WITH  ELECTRO- 
TYPE  PLATES,  BEARING  YOUR  FIRM 
NAME  AT  THE  TOP,  FOR  ALL  OF  THE 
FOLLOWING  FORMS: 

Pay  Roll  Sheets 

Cash  Expense  Sheets 

Labor  Distribution  Sheets 
Foreman's  Report  Sheets 
Order  for  Change  Sheets 

By  using  these  forms,  you  do  not  pay  for  any 
composition  or  ruling,  merely  turn  the  electro- 
types over  to  your  printer  with  instructions  to 
furnish  the  paper  and  the  necessary  labor  to 
print  same. 

IT  WILL  COST  YOUR  PRINTER  MORE  TO 
SET  THESE  OR  ANY  OTHER  FORMS  IN  TYPE 
THAN  WE  CHARGE  YOU  FOR  THE  ENTIRE 
SET  OF  SEVEN  ELECTROTYPE  PLATES. 

THESE  PLATES  WILL  PAY  FOR  THEM- 
SELVES ON  YOUR  FIRST  ORDER  FOR  STA- 
TIONERY AND  WILL  REDUCE  YOUR  PRINT- 
ING BILLS  ONE  HALF. 

Send  for  these  forms  today  and  put  your  pres- 
ent contracts  on  a  business  basis. 

CONVENIENT         ACCURATE         EFFICIENT 

FRANK  R.  WALKER 
30  North  Michigan  Avenue  Chicago 


DAILY  MATERIAL  REPORTS 

We  furnish  cards,  as  illustrated  on  pages  258 
and  260,  size  4%  by  6%  inches,  to  be  sent  from 
the  job  to  the  main  office  every  day,  giving  com- 
plete record  of  all  material  received  and  used  on 
the  job  during  the  day,  and  the  totals  to  date. 

These  cards  are  furnished  printed  on  both  sides, 
giving  the  DAILY  MATERIAL  REPORT  on  the 
front  of  the  card  and  a  record  of  MATERIALS 
RECEIVED  AND  USED  on  the  back  of  the  card. 
Convenient  to  handle  and  file  both  on  the  job 
and  in  the  office. 

WE  FURNISH  THESE  FORMS  MUCH 
CHEAPER  THAN  YOU  CAN 

OBTAIN  THEM  ELSEWHERE 

SYSTEMATIZE  YOUR  BUSINESS 

QUANTITY— Cards  100         500        1000 

Daily  Material   Reports $0.80       $3.50       $6.00 

Sent  Prepaid.  For  points  west  of  the  Rocky 
Mountains,  add  5  cents  for  each  100  cards  ordered. 

We  Furnish  Electrotype  Plates  if  Desired 

We  will  furnish  you  with  electrotype  plate  for 
either  of  the  above  forms  for  $3.00  postpaid. 

FRANK  R.  WALKER 
30  North  Michigan  Avenue  Chicago 


LABOR  COST  RECORD  CARDS 

MATERIAL  COST  RECORD 

CARDS 

KEEP    YOUR    RECORDS    COMPLETE    IN    A 
CARD  INDEX  FILE 

We  furnish  either  of  the  above  forms,  as  illus- 
trated on  pages  238  and  253,  on  cards  4%  by  6% 
inches,  printed  on  two  sides,  to  record  the  quan- 
tities and  costs  of  the  different  classes  of 
material  and  labor. 

These  cards  furnish  you  with  a  detailed  state- 
ment every  day,  showing  just  what  quantities 
of  material  have  been  received,  the  amount  of 
labor  performed  and  the  total  cost  to  date,  mak- 
ing- it  possible  to  check  your  estimate  during  the 
progress  of  the  work. 

Suitable  for  use  both  on  the  job  and  in  the 
General  offices. 

SEND  FOR  CARDS  TODAY  AND  TRY  THIS 
SYSTEM  ON  YOUR  NEXT  JOB 

QUANTITY— Cards  100         500         1000 

Labor  Cost  Record  Cards. . .  .$0.80       $3.50       $6.00 
Material  Cost  Record  Cards.      .80         3.50         6.00 

Sent  Prepaid  for  points  west  of  the  Rocky 
Mountains,  add  5  cents  for  each  100  cards  or- 
dered. 

ELECTROTYPE  PLATES  FURNISHED 

If  you  desire  to  have  the  cards  printed  by 
your  own  printer,  we  will  furnish  you  with 
electrotype  plates  for  same,  at  $3.00  each. 

FRANK  R.  WALKER 
30  North  Michigan  Avenue  Chicago 


THE    BUILDING    ESTIMATOR'S 
REFERENCE  BOOK 

By 
FRANK  R.  WALKER 

A  BOOK  OF  COST  DATA 

for 
BUILDING    CONTRACTORS 

Estimators,    Superintendents    and   Foremen 

This  book  is  being  used  and  endorsed  by  many 
of  the  most  prominent  building  contractors  in 
the  United  States  and  Canada,  as  being-  the  only 
book  of  cost  data  published  that  meets  the  re- 
quirements of  the  present  day  building  con- 
tractors 'who  are  estimating  work  in  all  parts 
of  the  country  under  varying  conditions. 

Actual  costs  are  given  on  all  classes  of  build- 
ing construction,  with  all  costs  reduced  to  actual 
hours  and  units  of  measure. 

This  book  will  save  any  contractor  or  esti- 
mator many  times  the  original  cost  on  the  first 
job — send  for  it  now  and  safeguard  your  profits. 

JUST  FITS  THE  POCKET 

Size  4V2  by  7  inches.  Bound  in  Leather. 

612  Pages.  Profusely  Illustrated. 

Price  $10.00  Postpaid 

Sent  on  approval  to  persons  furnishing  satis- 
factory references. 

FRANK  R.  WALKER 
30  North  Michigan  Avenue  Chicago 


THE  LIVE,  WIDE-AWAKE  CON- 
TRACTOR  KNOWS  WHAT 
HIS  WORK  COSTS  HIM  ON 
EVERY  JOB.  DO  YOU? 


If  you  desire  to  place  your  business  on  a 
profitable  basis,  from  estimating  new  work,  pur- 
chasing materials,  constructing  your  buildings 
and  completing  your  contracts,  you  should  use 
"THE  BUILDING  ESTIMATOR'S  REFERENCE 
BOOK"  and  the  various  labor  saving  forms,  as 
illustrated  and  described  in  "PRACTICAL,  COST 
KEEPING  FOR  CONTRACTORS." 

These  forms  have  been  used  on  all  classes  of 
building  and  construction  work,  under  varying 
conditions,  and  have  been  found,  not  only  more 
accurate  and  efficient,  but  they  require  less 
labor  to  keep  them  up-to-date,  than  any  other 
cost  keeping  system  now  in  general  use  among 
contractors. 

To  keep  pace  with  your  competitors,  you  must 
keep  costs  on  your  work,  and  this  is  absolutely 
essential  to  any  well  managed  business.  Our 
methods  give  you  all  the  data  your  business  re- 
quires at  less  expense  and  labor  than  any  other 
system. 

TRY   THIS    SYSTEM    ON    YOUR   NEXT   JOB 
AND  BE  CONVINCED 

ACCURACY      EFFICIENCY      SATISFACTION 

FRANK  R.  WALKER 

30  North  Michigan  Avenue  Chicago 


THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
STAMPED  BELOW 


AN  INITIAL  FINE  OF  25  CENTS 

WILL  BE  ASSESSED  FOR  FAILURE  TO  RETURN 
THIS  BOOK  ON  THE  DATE  DUE.  THE  PENALTY 
WILL  INCREASE  TO  SO  CENTS  ON  THE  FOURTH 
DAY  AND  TO  $1.OO  ON  THE  SEVENTH  DAY 
OVERDUE. 


MAY   111934 


121934 


1$3? 


LD 


'65  -8  Aft 


I/D  21-100m-7,'33 


YB   18560 


